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A taxpayer inquired whether they could continue to claim the tax deduction for investment in their principal residence when replacing their current mortgage with a new one offering better terms. The Directorate General for Tax (DGT) ruled 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 A. Posibilidad de seguir practicando la deducción por inversión en vivienda habitual por las cantidades que satisfaga por la amortización del nuevo préstamo. En caso afirmativo, si, además, puede practicarla también en función de los gastos globales ocasionados en la cancelación y constitución de uno y otro préstamo, respectivamente.
La sustitución de un préstamo hipotecario por otro no concluye el proceso de financiación de la inversión, sino que modifica las condiciones acordadas. Las cuotas de amortización, intereses y gastos de constitución o cancelación del nuevo préstamo dan derecho a deducción en la parte proporcional atribuible al préstamo originario. No obstante, si se cancela la deuda y se obtiene un crédito nuevo sin continuidad entre ambos, se perdería el derecho a la deducción para la nueva financiación. Además, la amortización anticipada con fondos propios solo es deducible si se cumple el requisito de incremento de patrimonio exigido por la ley.
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