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The consultant asks whether they can continue claiming the deduction for investment in a primary residence after cancelling an old mortgage and taking out a new one with another lender. The DGT responds that the right to deduction is not lost if cancellation and the new loan are carried out simultaneously.
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 sustitución de un préstamo por otro 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 ocurren en un mismo acto, se mantiene el derecho a la deducción por las cuotas e intereses pagados. Además, los gastos de tasación, notaría y registro generados por la operación son deducibles. No obstante, la parte del nuevo préstamo destinada a financiar conceptos distintos a la vivienda no será susceptible de deducción.
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