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The applicant asks whether they can continue to claim the tax deduction for investment in their principal residence after repaying their current mortgage and taking out a new one with better terms. The Directorate-General for Tax (DGT) responds that replacing one loan with another does not exhaust the right to the deduction, provided the new loan is used to amortise the previous one.
Cuestión planteada Si, tras realizar la operación de cancelación y nueva contratación, sigue teniendo derecho a practicar la deducción por inversión en vivienda habitual.
La novación, subrogación o sustitución de un préstamo no concluye el proceso de financiación ni agota la posibilidad de practicar la deducción. Las cuotas del nuevo préstamo darán derecho a deducción siempre que el préstamo resultante se dedique efectivamente a la amortización del anterior. No obstante, si se cancela la deuda y se obtiene un nuevo crédito sin conexión entre ambos, se perdería el derecho a la deducción para la nueva financiación.
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