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A taxpayer has enquired whether they can continue to claim the deduction for investment in their main residence after replacing their current mortgage loan with a new one. The Directorate General for Taxes (DGT) has ruled that the subrogation or replacement of a loan 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 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 subrogación o sustitución de un préstamo 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 de amortización, intereses y gastos del nuevo préstamo dan derecho a deducción en la parte proporcional atribuible al préstamo originario destinado a la vivienda. No obstante, si se cancela la deuda y se obtiene un nuevo crédito sin continuidad entre ambos, se perdería el derecho a la deducción para la nueva financiación. La deducción se mantiene si la cancelación del primero se realiza con parte del principal del nuevo préstamo constituido en el mismo acto.
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