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The applicant asks whether they can continue to deduct mortgage loan instalments after subrogating the loan to another entity, having acquired the property before 2013. The DGT rules that subrogation does not exhaust the right to the deduction, provided the new loan is used to repay the previous one.
Cuestión planteada Dado que por las viviendas habituales adquiridas con anterioridad a 2013 se tiene el derecho a practicar la deducción por inversión en vivienda habitual, si tras subrogar el préstamo en 2020 se tendrá el mismo derecho a deducir por las cuantías que amortice, dado que la vivienda se adquirió en el año 2013.
La subrogación o sustitución de un préstamo no concluye el proceso de financiación ni agota las posibilidades de practicar la deducción. Las anualidades del nuevo préstamo darán derecho a deducción en la parte proporcional atribuible a la amortización del préstamo originario destinado a la adquisición de la vivienda. No obstante, la parte proporcional de las anualidades correspondiente al incremento del principal por ampliación no será objeto de deducción. Se debe acreditar la conexión con el prestamista, el destino vinculado a la vivienda y la justificación de su devolución.
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