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A taxpayer inquired whether they could continue to claim tax deductions for investment in their main residence after cancelling their current mortgage and taking out a new one with a different lender. The Directorate General for Taxes (DGT) ruled that if the cancellation and the new contract occur as a single transaction, the right to the deduction is not lost.
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. Si los gastos que genere la operación son deducibles.
La novación, subrogación o sustitución de un préstamo no agota las posibilidades de practicar la deducción, siempre que el nuevo préstamo se destine a amortizar el anterior. Si la cancelación y la firma del nuevo contrato se realizan de forma simultánea, los gastos generados por ambas operaciones son deducibles. No obstante, la parte proporcional de las cuotas que corresponda a un incremento del principal destinado a fines distintos a la adquisición de la vivienda no será deducible. Para mantener el derecho, la operación de cancelación y la nueva contratación deben producirse en un mismo acto para asegurar la continuidad de la financiación.
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