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A taxpayer has enquired whether they can continue to deduct the principal repayments and interest of a new loan after subrogating or cancelling a previous one. The Directorate General for Taxes (DGT) has ruled that replacing one loan with another does not exhaust the right to the deduction, provided the new loan is used to repay the previous one.
Cuestión planteada Posibilidad de seguir deduciéndose por adquisición de vivienda habitual por las cantidades que satisfaga por amortización del principal e intereses del nuevo préstamo, así como por los gastos ocasionados por el cambio de préstamo.
La sustitución de un préstamo por otro no implica que concluya el proceso de financiación ni que se agoten las posibilidades de deducción, ya que solo modifica las condiciones de financiación. Las cuotas y gastos del nuevo préstamo dan derecho a deducción en la parte proporcional atribuible a la amortización del préstamo originario. No obstante, si se produce una cancelación de deuda y una posterior obtención de crédito sin continuidad entre ambas, se perdería el derecho a la deducción para la nueva financiación.
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