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The taxpayer asks whether they can continue to claim the tax deduction for investment in their main residence after replacing a 2012 loan with a new one in 2015. The Directorate General for Tax (DGT) rules that the substitution or novation of a loan does not exhaust the right to the deduction, provided that the new capital is used to repay the original loan.
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, pues solo modifica las condiciones acordadas. Las cuotas del nuevo préstamo (amortización e intereses) dan derecho a deducción en la parte proporcional al capital destinado a amortizar el préstamo original. Asimismo, si el incremento de capital financia los gastos de la sustitución, dichas anualidades también integran la base de deducción. Se requiere continuidad entre ambos préstamos para no perder el derecho.
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