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A taxpayer under the transitional regime has enquired whether they can continue to deduct the repayment and expenses of a new loan that replaces a previous one used to finance their home. The Directorate General for Tax (DGT) has ruled that this is possible, provided the new loan is used proportionally to repay the original mortgage.
Cuestión planteada Posibilidad de seguir practicando la deducción por inversión en vivienda habitual por parte de las cantidades que satisfaga por la amortización del nuevo préstamo. En caso afirmativo, si, además, puede practicarla también en función de los gastos globales ocasionados en la cancelación y constitución de uno y otro préstamo, respectivamente.
La sustitución de un préstamo por otro no agota el derecho a la deducción por inversión en vivienda habitual, pues solo modifica las condiciones de financiación. Serán deducibles las anualidades y gastos del nuevo préstamo en la parte proporcional que corresponda al capital destinado a amortizar el préstamo original de la vivienda. No será deducible la parte proporcional de las anualidades que corresponda al incremento del principal destinado a otros fines. Es necesario acreditar el destino de los fondos y su devolución.
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