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The applicant asks whether replacing an existing mortgage with a new loan that includes an increase in the principal amount preserves the right to the tax deduction for investment in the main residence. The Directorate General for Tax (DGT) rules that substituting a loan does not exhaust the right to the deduction, provided the new loan is used to repay the previous one.
Cuestión planteada Si, tras realizar la operación de reestructuración, mediante cancelación y nueva contratación de préstamo, tendrá el mismo derecho a deducir por las cuantías que por este amortice o satisfaga, en la parte proporcional que se corresponda con el coste de la adquisición original más los gastos relacionados solo con el cambio de financiación, o si podrá practicar la deducción por la totalidad de las cantidades vinculadas al nuevo préstamo, que incluiría la parte correspondiente a su ampliación.
La novación, subrogación o sustitución de un préstamo, incluso con ampliación, no concluye el proceso de financiación ni agota la deducción, siempre que el préstamo resultante se dedique a la amortización del anterior. Las cuotas y gastos del nuevo préstamo son deducibles en la parte proporcional atribuible al préstamo originario. Si hay ampliación de principal, solo será deducible la parte destinada a cubrir costes de cancelación del préstamo primigenio; la parte destinada a otros fines no es deducible. Para mantener el derecho, la cancelación y la nueva contratación deben producirse de forma simultánea.
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