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A taxpayer asks whether the installments of an extension of a mortgage loan (loan B) intended to cancel another previous loan (loan A) that financed their primary residence allow for a deduction. The DGT responds that they do, provided that the extension is intended to amortize the original loan for the dwelling.
Question posed: After carrying out the restructuring operation, how should the installments paid from the second disbursement of loan B be declared.
The extension of a loan does not exhaust the possibilities of claiming the deduction for investment in the primary residence, as it only modifies the financing conditions. The installments of the extended loan shall entitle the taxpayer to a deduction in the proportional part attributable to the amortization of the previous loan intended for the acquisition of the dwelling. The proportional part of the installments corresponding to the increase in principal intended for purposes other than the acquisition of the dwelling shall not be subject to deduction. To this end, the connection with the lender, the purpose linked to the dwelling, and the justification of its repayment must be proven.
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