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The taxpayer asks whether they can deduct amounts paid for their main residence in 2022 before ceasing to reside there due to work commitments. The DGT rules that payments made while the property maintains its status as a main residence are deductible, but subsequent payments are not.
Question raised 1. Whether a deduction can be claimed for the amounts paid in 2022 before ceasing to reside in the dwelling that had been constituting their habitual residence.
Under the transitional regime of the LIRPF, it is possible to deduct the amounts paid for the acquisition or rehabilitation of the dwelling as long as it constitutes the taxpayer's habitual residence. In cases of external financing, the deduction is applied as the principal is repaid and interest is paid. Once the dwelling loses its status as a habitual residence, amounts paid subsequently are not deductible. Likewise, for the reinvestment exemption, the transferred dwelling must have been habitual up to any day within the two years prior to the transfer.
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