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A taxpayer inquires whether they can continue to claim the deduction for investment in their primary residence after canceling their current mortgage loan and entering into a new one with another entity. The DGT responds that if the cancellation and the new contracting are carried out in a single act, the right to the deduction is maintained.
Question posed: Whether, after performing the restructuring operation through the cancellation and new contracting of a loan, the taxpayer 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 are carried out simultaneously, the expenses generated by the change are also deductible. However, the portion of the new loan intended to finance concepts other than the acquisition of the residence shall not be eligible for deduction. To maintain the right, the cancellation operation and the new contracting must occur in a single act to ensure the continuity of the financing.
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