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A taxpayer asks whether notary and registration fees for mortgage cancellation can be included in the deduction for home purchase investment. The DGT responds that yes, provided the conditions of the current transitional regime are met.
Cuestión planteada Si por las cantidades satisfechas como gastos de cancelación del préstamo hipotecario puede aplicarse la deducción por inversión en vivienda habitual.
Los gastos correspondientes a la cancelación de la hipoteca se incluyen en la base de la deducción por inversión en vivienda habitual. Esta deducción se aplica sobre las cantidades satisfechas para la adquisición, incluyendo los gastos originados y los derivados de la financiación. El contribuyente podrá aplicar la deducción por estos gastos en el período impositivo en que los haya satisfecho.
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