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A taxpayer inquired whether switching banks by cancelling an existing mortgage and taking out a new one for their main residence would preserve their right to the tax deduction and if the associated costs are deductible. The Directorate General for Tax (DGT) ruled that if the operations are carried out simultaneously, the right to the deduction remains intact and the related expenses are deductible.
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. Si los gastos que genere la operación son deducibles.
La novación, subrogación o sustitución de un préstamo no agota las posibilidades de practicar la deducción, siempre que el nuevo préstamo se destine a amortizar el anterior. Si la cancelación y la firma del nuevo contrato se realizan en un mismo acto simultáneo, las anualidades, intereses y gastos de cancelación son deducibles. No obstante, si se produce una cancelación y posteriormente, sin conexión directa, se contrata un nuevo préstamo, se perdería el derecho a la deducción por la nueva financiación. La parte del principal destinada a otros fines ajenos a la vivienda no será deducible.
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