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A taxpayer inquired whether they could continue to deduct mortgage loan amounts from 2009 after subrogating and extending the loan in 2020. The DGT ruled that subrogation or extension does not exhaust the right to the deduction, provided the new loan is used to repay the previous one.
Cuestión planteada Si tras subrogar el préstamo en 2020 mantendrá el mismo derecho a deducir por las cuantías que amortice, en función del importe concedido en 2009.
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