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A taxpayer has enquired whether they can continue to claim the tax deduction for investment in their principal residence after repaying their original loan and taking out a new one with better terms. The Directorate General for Taxes (DGT) has ruled that this is possible, provided the new loan is used to amortise the previous one and the deduction is applied proportionally to the capital financing 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 nuevo préstamo financie la vivienda.
La sustitución de un préstamo por otro no agota el derecho a la deducción, ya que solo modifica las condiciones de financiación. Las cantidades satisfechas por el nuevo préstamo (amortización, intereses y gastos) darán derecho a deducción en la parte proporcional que el capital destinado a amortizar el préstamo original represente sobre el principal total del nuevo. No será deducible la parte proporcional de las anualidades que corresponda al incremento del principal destinado a otros fines. El contribuyente debe acreditar el destino de los fondos y su devolución.
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