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The applicant asks whether they can 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) responds that replacing one loan with another does not exhaust the right to the deduction, provided that 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 practicar la deducción en función de los gastos globales ocasionados en la cancelación y en la constitución de los respectivos préstamos.
La sustitución de un préstamo hipotecario por otro con las mismas garantías y condiciones no concluye el proceso de financiación de la inversión. Las cuotas de amortización, intereses y gastos de constitución o cancelación del nuevo préstamo dan derecho a deducción en la parte proporcional atribuible a la amortización del préstamo original. Respecto a los seguros, solo son deducibles las primas de riesgos obligatorios o aquellas cuya contratación sea condición exigida por el prestamista. Si el seguro de hogar incluye coberturas adicionales no obligatorias, solo será deducible la parte proporcional de los riesgos exigidos, requiriéndose un desglose de la aseguradora.
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