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The applicant asks whether they can continue to claim the deduction for investment in their main residence after replacing their original mortgage with a new mortgage loan. The Directorate General for Tax (DGT) responds that the substitution or extension of a loan does not interrupt the financing process nor exhaust the right to the deduction.
Cuestión planteada Si tras amortizar el crédito podrá continuar practicando la deducción por inversión en vivienda habitual en función de la amortización, y gastos asociado, del préstamo hipotecario.
La subrogación, sustitución o ampliación de un préstamo no conlleva que concluya el proceso de financiación ni agota las posibilidades de la deducción. Las cuotas e intereses del nuevo préstamo son deducibles en la parte proporcional que se destine a amortizar la financiación ajena anterior. No obstante, la parte del principal destinada a otros fines distintos a la adquisición de la vivienda no será susceptible de deducción. La deducción se mantiene si la cancelación del crédito original se realiza en el mismo acto con parte del principal del nuevo préstamo.
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