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The inquirer asks whether they can continue to claim the deduction for investment in their principal residence after subrogating a mortgage loan taken out in 2011. The Directorate General for Tax Regulations (DGT) responds that subrogation does not interrupt the right to the deduction, provided that the new loan is used to repay the previous one.
Cuestión planteada Si tras subrogar el préstamo en 2020 podrá seguir practicando la deducción como hasta el momento actual.
La subrogación o sustitución de un préstamo no concluye el proceso de financiación ni agota el derecho a la deducción, pues 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. No será objeto de deducción la parte proporcional de las anualidades que corresponda al incremento del principal derivado de una ampliación, salvo que dicha ampliación cubra estrictamente los costes de cancelación del préstamo primigenio.
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