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The consultant asks whether mortgage payments can still be deducted after transferring the loan to another lender. The DGT states that loan transfer does not interrupt the financing process nor exhaust the right to deduction.
Cuestión planteada Si, tras realizar la operación de reestructuración, mediante subrogación del préstamo, tendrá el mismo derecho a deducir por las cuantías que por este amortice o satisfaga.
La novación, subrogación o sustitución de un préstamo no concluye el proceso de financiación ni agota las posibilidades de la deducción, ya que solo modifica las condiciones acordadas. Las cuotas del nuevo préstamo darán derecho a deducción en la parte proporcional atribuible a la amortización del préstamo originario destinado a la vivienda. Si existe ampliación de principal, solo será deducible la parte destinada a cubrir costes de cancelación del préstamo anterior; el incremento destinado a otros fines no será susceptible de deducción. Para que no se pierda el derecho, la cancelación y la nueva contratación deben producirse de forma simultánea.
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