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The applicant asks whether they can continue to claim the tax deduction for investment in their main residence after replacing their original mortgage with a new loan offering better terms. The Directorate General for Taxes (DGT) rules that replacing one loan with another does not interrupt the right to the deduction, provided the new loan is used to repay the previous one.
Cuestión planteada Posibilidad de seguir practicando la deducción a partir de 2016 por las cantidades destinadas a amortizar el nuevo préstamo, cuyo capital se podría incrementar tan solo por la inclusión de, únicamente, gastos inherentes a su formalización; considerando, además, el hecho de haber sido suprimida con efectos de 2013 la deducción por inversión en vivienda habitual.
La sustitución de un préstamo por otro con las mismas garantías y condiciones no implica que concluya el proceso de financiación ni que se agoten las posibilidades de deducción. Las anualidades del nuevo préstamo (amortización e intereses) darán derecho a deducción en la parte proporcional del capital destinado a amortizar el préstamo originario. El incremento de capital para cubrir gastos de formalización del nuevo préstamo también integra la base de deducción. No se permite la deducción si existe una cancelación de deuda y una posterior obtención de crédito sin continuidad entre ambos.
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