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A taxpayer has enquired whether they can continue to claim the tax deduction for investment in their principal residence after subrogating or replacing their original mortgage loan with a new one. The Directorate General for Taxes (DGT) has ruled that replacing one loan with another does not exhaust the right to the deduction, provided that the new loan is used to repay the previous one.
Cuestión planteada Posibilidad de seguir practicando la deducción por inversión en 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 hipotecario no implica la conclusión del proceso de financiación ni el agotamiento de la deducción, ya que solo modifica las condiciones de financiación. Las cuotas del nuevo préstamo (principal, intereses y gastos) darán derecho a deducción en la parte proporcional atribuible a la amortización del préstamo originario. No obstante, si se produce una cancelación de la deuda y una posterior obtención de crédito sin continuidad entre ambos, se perdería el derecho a la deducción para la nueva financiación.
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