Doctrine by topic · DGT Observatory

Principal: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 14 rulings · 2020–2026

Current position

The novation, subrogation, or substitution of a loan does not exhaust the right to deduction if the new loan is used to amortize the previous one. If the cancellation and the signing of the new contract are simultaneous, the annuities and expenses of both operations are deductible in the proportional part attributable to the original loan intended for the housing. The portion of the installments corresponding to an increase in the principal intended for purposes other than the acquisition of the housing is not deductible.

The DGT's position remains constant regarding the continuity of the right to deduction in the event of changes to the loan. The doctrine has specified that simultaneity in the cancellation and signing allows for the deduction of the expenses of the new operation as well. The exclusion of the portion of the installments linked to principal increases for other purposes is maintained.

Turning points

  1. V1842-22

    Establishes that novation or substitution does not exhaust the deduction and that simultaneity in the cancellation allows for the inclusion of cancellation and constitution expenses.

Analysis based on 13 of 14 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

14
V1129-26 19 May 2026

Deduction for habitual residence maintained after mortgage loan extension

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualrégimen transitorioampliación de préstamonovaciónamortización LIRPF — Ley 35/2006 del IRPF art. 68.1.1ºLIRPF — Ley 35/2006 del IRPF art. 70.1
Affects CompanyExpat · Non-residentIndividual

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