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A taxpayer inquires whether she can continue to deduct the investment in her primary residence after canceling her current mortgage and contracting a new one with another entity. The DGT responds that if the cancellation and the new contracting are carried out simultaneously, the right to the deduction is not lost.
Question posed: Whether, after performing the restructuring operation through cancellation and new loan contracting, she will have the same right to deduct the amounts that it amortizes or satisfies. Whether the expenses generated by the operation are deductible.
The novation, subrogation, or substitution of a loan does not exhaust the possibilities of applying the deduction, provided that the new loan is intended to amortize the previous one. If the cancellation and the signing of the new contract occur in a single act, the expenses generated by said operation shall also be deductible. However, if a cancellation occurs and subsequently, without a direct connection, a new loan is contracted, the right to the deduction for this new financing would be lost. The portion of the new principal intended to finance concepts other than the acquisition of the residence shall not be deductible.
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