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The inquirer asks whether they can continue to claim the tax deduction for investment in their principal residence after replacing their mortgage loan with a private loan between individuals. The Directorate General for Taxes (DGT) responds that replacing one loan with another to repay the previous one allows the right to the deduction to be maintained under the transitional regime.
Cuestión planteada Posibilidad de seguir practicando la deducción a partir de 2015 por las cantidades destinadas a amortizar el nuevo préstamo; considerando, además, el hecho de haber sido suprimida con efectos de 2013 la deducción por inversión en vivienda habitual.
La sustitución de un préstamo por otro con las mismas garantías y condiciones no agota la posibilidad de practicar la deducción, siempre que el nuevo préstamo se destine efectivamente a la amortización del anterior. Las cuotas de amortización e intereses del nuevo préstamo darán derecho a deducción en la parte proporcional del capital destinado a cancelar el préstamo originario. Para acceder al régimen transitorio, el contribuyente debe haber adquirido la vivienda antes de 2013 y haber practicado la deducción en periodos anteriores a esa fecha.
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