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A taxpayer inquired whether they could deduct the entire mortgage principal repayment made in 2020, or only the portion corresponding to the months the property served as their primary residence. The Directorate General for Taxes (DGT) ruled that the full amount paid may be deducted, provided the repayment occurs while the property retains its status as a primary residence.
Cuestión planteada Si puede incluir en la base de deducción del ejercicio 2020, la totalidad de la cuantía destinada a dicha amortización o solo la parte proporcional a los meses que constituyo su vivienda habitual sobre la totalidad del año.
Desde el momento en que la vivienda deja de ser residencia habitual, se pierde el derecho a la deducción por las cantidades satisfechas a partir de entonces. No obstante, se puede practicar la deducción en el ejercicio en función de la totalidad de las cantidades satisfechas hasta la fecha en que la vivienda deja de ser habitual. Si la amortización anticipada se completa mientras la vivienda es residencia habitual, se puede integrar en la base de deducción la totalidad de la cuantía.
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