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A taxpayer has enquired whether they can continue to claim tax relief for investment in their main residence after replacing their mortgage loan with one offering better terms. The Directorate General for Taxes (DGT) has ruled that replacing one loan with another does not exhaust 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 concluye el proceso de financiación de la inversión. Las cuotas de amortización e intereses del nuevo préstamo darán derecho a deducción en la parte proporcional destinada a amortizar el préstamo original. Si el nuevo capital incluye gastos de formalización, estas anualidades también integrarán la base de deducción. No se permite la deducción si existe una cancelación de deuda y posterior obtención de crédito sin continuidad entre ambos.
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