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A taxpayer inquired whether they could continue applying the deduction for investment in their main residence after cancelling their original loan and taking out a new one with a higher principal. The Directorate General for Taxes (DGT) ruled that it is possible to deduct the proportional part of the new loan used to amortise the previous debt linked to the property.
Cuestión planteada Posibilidad de seguir practicando la deducción por inversión en vivienda habitual por las cantidades que satisfaga por la amortización del nuevo préstamo, en la proporción que sobre el principal total del préstamo corresponda a la financiación de la vivienda.
La sustitución de un préstamo por otro no agota el derecho a la deducción si el nuevo préstamo se dedica efectivamente a la amortización del anterior. Solo serán deducibles las anualidades y gastos en la parte proporcional que el nuevo capital represente respecto al préstamo originario destinado a la adquisición de la vivienda. No será objeto de deducción la parte proporcional de las anualidades que corresponda al incremento del principal destinado a otros fines.
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