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A taxpayer inquired whether they could continue to deduct mortgage payments after subrogating their loan to another entity to obtain better terms. The Directorate General for Taxes (DGT) ruled that subrogation or novation does not extinguish the right to the deduction, provided the new loan is used to repay the previous one.
Cuestión planteada Si, tras realizar la operación de reestructuración, mediante subrogación o cancelación y nueva contratación, por la resultante forma de endeudamiento, tendrá el mismo derecho a deducir por las cuantías que por esta amortice o satisfaga.
La subrogación, novación o sustitución de un préstamo no concluye el proceso de financiación ni agota la posibilidad de practicar la deducción. Las cuotas del nuevo préstamo (amortización e intereses) dan derecho a deducción en la parte proporcional atribuible al préstamo originario destinado a la vivienda. Si hay ampliación de principal, solo será deducible la parte que cubra los costes de cancelación del préstamo anterior; la parte destinada a otros fines no lo será. En caso de cancelación y nueva contratación, para mantener el derecho debe producirse de forma simultánea para asegurar la continuidad de la financiación.
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