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A taxpayer inquired whether they could deduct the full amount of an early repayment on their main residence in the same year they change their residence. The Directorate General for Taxes (DGT) ruled that all amounts paid may be deducted, provided they are paid while the property retains its status as the taxpayer's main residence.
Cuestión planteada Cantidad satisfecha en 2021 que podrá integrar la base de deducción en la autoliquidación a practicar por el ejercicio 2021: si podrá incluir la totalidad de la amortización anticipada a realizar mientras sigue constituyendo su vivienda habitual o si la base se determina de manera proporcional entre lo satisfecho durante todo el año y el tiempo transcurrido hasta el momento en que deje de constituir su vivienda habitual. Si, para ser deducible, la amortización tiene que efectuarla antes de escriturar la nueva vivienda o si puede realizarla después pero antes de trasladarse de residencia.
Las cantidades satisfechas por la amortización anticipada pueden integrar la base de la deducción siempre que se paguen mientras la vivienda constituya la residencia habitual del contribuyente. No es relevante la fecha de adquisición de la nueva vivienda. Las cantidades pagadas tras perder la condición de residencia habitual no serán deducibles.
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