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A taxpayer inquired whether they could deduct a proportional part of a debt repayment made in December 2020, a period during which the property was no longer their primary residence. The DGT ruled that only the portion of payments made up until the moment the property ceases to be a primary residence is deductible.
Cuestión planteada Si puede incluir en la base de deducción de 2020, la parte proporcional que, de los 2.000 euros, amortizados anticipadamente en diciembre, se corresponderían con el tiempo transcurrido del año en el que la vivienda sí mantuvo la consideración de habitual, aproximadamente su 50 por ciento.
Desde el momento en que la vivienda deja de ser residencia habitual, se pierde el derecho a la deducción por las cantidades vinculadas a su adquisición que se satisfagan a partir de entonces. Si la amortización se realiza una vez la vivienda ha perdido dicha consideración, la cuantía no es deducible ni puede integrarse en la base de deducción del ejercicio. Es posible practicar la deducción en el año del cambio en función de las cantidades satisfechas hasta la fecha en que dejó de ser residencia habitual.
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