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A taxpayer inquired whether they could continue to claim tax relief for investment in their main residence after cancelling their current mortgage and entering into a new one to change the terms. The Directorate General for Taxes (DGT) ruled that if the cancellation and the new contract are carried out simultaneously, the right to the deduction is maintained.
Cuestión planteada Si, tras realizar la operación de reestructuración, mediante cancelación y nueva contratación de préstamo, tendrá el mismo derecho a deducir por las cuantías que por este amortice o satisfaga. Asimismo, pregunta si los gastos que genere la operación son deducibles.
La novación o sustitución de un préstamo no agota el derecho a la deducción, siempre que el nuevo préstamo se destine a amortizar el anterior. Si la cancelación y la firma del nuevo contrato ocurren en un mismo acto, las cuotas (amortización e intereses) y los gastos generados por la operación son deducibles. No obstante, la parte proporcional de las anualidades que corresponda a un incremento del principal destinado a fines distintos a la adquisición de la vivienda no será deducible.
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