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A taxpayer asks whether they can continue to apply the deduction for investment in their primary residence after performing a novation or a change of loan. The DGT responds that it is possible provided that the new loan is used to amortize the previous one and the purpose of financing the acquisition of the residence is maintained.
Question posed: Possibility of continuing to claim the deduction for investment in the primary residence for the amounts paid for the amortization of the new loan. If affirmative, whether it can also be claimed based on the global expenses incurred in the cancellation and establishment of each loan, respectively.
The substitution of one loan for another does not exhaust the right to the deduction, as it only modifies the financing conditions. The amortization installments, interest, and expenses derived from the new loan (including the registry cancellation of the previous one) entitle the taxpayer to the deduction in the proportional part attributable to the original loan. However, if the debt is canceled and a new credit is obtained without continuity between the two, the right to the deduction for the new financing would be lost.
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