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A taxpayer applying the deduction for investment in their main residence has enquired whether they can deduct mortgage repayments made up to the point of the property's sale. The Directorate General for Taxes (DGT) has ruled that it is possible to include in the deduction base the amounts paid during the tax period in which the sale occurs, provided the property has been their main residence and all legal requirements are met.
Cuestión planteada Si puede aplicarse la deducción por las cantidades satisfechas para amortizar el préstamo hipotecario hasta la fecha en que se produzca la venta.
Bajo el régimen transitorio de la LIRPF, la deducción por inversión en vivienda habitual permite deducir las cantidades satisfechas para la adquisición, incluyendo la amortización del principal e intereses de la financiación ajena. En el ejercicio en que se produzca la venta, podrán integrarse en la base de deducción las cantidades satisfechas durante dicho periodo mientras la vivienda haya sido residencia habitual del contribuyente. Para ello, deben cumplirse los requisitos de la normativa vigente y el incremento del patrimonio exigido en el artículo 70.1 de la LIRPF.
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