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The applicant asks whether the right to deduct amortised amounts is maintained when subrogating or replacing an existing mortgage loan with a new one. The DGT rules that subrogation or substitution does not preclude the deduction, provided the new loan is used to repay the previous one.
Cuestión planteada Si tras subrogar o cancelar el préstamo en 2020 por uno nuevo tendrá el mismo derecho a deducir por las cuantías que amortice.
La subrogación o sustitución de un préstamo no concluye el proceso de financiación ni agota 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 obstante, si se produce una cancelación de la deuda y una posterior obtención de crédito sin continuidad entre ambos, se entendería que son operaciones distintas y se perdería el derecho a la deducción por la nueva financiación.
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