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A taxpayer inquired whether they could continue claiming the tax deduction for investment in their principal residence after cancelling their current mortgage and entering into a new agreement with a different entity to switch from a variable to a fixed rate. The Directorate General for Tax (DGT) ruled that if the cancellation and the new contract are executed simultaneously, the right to the deduction is preserved.
Question posed: Whether, after performing the restructuring operation through cancellation and new loan contracting, the same right to deduction will be maintained for the amounts it amortizes or satisfies. Whether the expenses generated by the operation are deductible.
The novation, subrogation, or substitution of a loan does not exhaust the right to deduction, provided that the new loan is intended to amortize the previous one. If the cancellation and the signing of the new contract occur in a single act, the installments (principal and interest) and the expenses generated by the operation are deductible. However, the portion of the new loan intended to finance concepts other than the acquisition of the dwelling shall not be eligible for deduction. To maintain continuity, the cancellation operation and the new contracting must occur simultaneously.
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