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A taxpayer asks whether the right to the deduction for investment in the primary residence is maintained after subrogating their mortgage to another entity. The DGT responds that the subrogation does not interrupt the financing process nor exhaust the deduction, provided that the new loan is used to amortize the previous one.
Question posed: Whether, after performing the subrogation operation, the taxpayer will have the same right to deduct the amounts that are amortized or satisfied through it.
The novation, subrogation, or substitution of a loan does not conclude the financing process nor exhaust the possibility of applying the deduction. The amortization installments and interest of the new loan shall entitle the taxpayer to the deduction in the proportional part attributable to the original loan intended for the residence. The proportional part of the annuities corresponding to the increase in principal intended for other purposes unrelated to the acquisition of the residence shall not be deductible.
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