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A taxpayer inquired whether they could retain the tax deduction for their main residence when replacing their current mortgage with a new one under better terms. The Directorate General for Taxes (DGT) ruled that replacing one loan with another does not extinguish the right to the deduction, provided the new loan is used to repay the previous one.
Cuestión planteada - Tributación en el IRPF de la referida diferencia retributiva.
La subrogación o sustitución de un préstamo por otro no implica la conclusión del proceso de financiación ni el agotamiento de la deducción por vivienda habitual. Las cuotas de amortización e intereses del nuevo préstamo darán derecho a la deducción en la parte proporcional atribuible al capital del préstamo originario. No obstante, la cancelación de la deuda y la posterior obtención de un nuevo crédito sin continuidad se entendería como una operación distinta que implicaría la pérdida del derecho a la deducción. La vinculación entre ambos préstamos puede justificarse con medios de prueba admitidos en derecho.
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