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The taxpayer asks whether they can continue to claim the tax deduction for investment in their main residence after replacing their original mortgage with a loan offering better terms. The Directorate General for Taxes (DGT) rules 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 practicando la deducción a partir de 2015 por las cantidades destinadas a amortizar el nuevo préstamo, cuyo capital se podría incrementar tan solo por la inclusión de, únicamente, gastos inherentes a su formalización; considerando, además, el hecho de haber sido suprimida con efectos de 2013 la deducción por inversión en vivienda habitual.
La sustitución de un préstamo por otro con las mismas garantías y condiciones no concluye el proceso de financiación ni agota la deducción, siempre que el nuevo préstamo se dedique efectivamente a amortizar el préstamo originario destinado a la adquisición de la vivienda. Las anualidades y gastos del nuevo préstamo darán derecho a deducción en la parte proporcional del capital destinado a la amortización del préstamo anterior. No se permite la deducción si existe una cancelación de deuda y una posterior obtención de crédito sin continuidad entre ambos.
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