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A taxpayer inquired whether they could claim the deduction for investment in their main residence for the months it was used as such, before subsequently paying tax on rental income after leasing it. The Directorate General for Taxes (DGT) ruled that the deduction only applies to amounts paid during the period the property serves as the taxpayer's main residence.
Cuestión planteada Posibilidad de practicar la deducción por las cantidades satisfechas durante los cinco primeros meses del año, y por los restantes declarar por el concepto de rendimientos del capital inmobiliario.
Bajo el régimen transitorio, la deducción por inversión en vivienda habitual permite deducir las cantidades satisfechas mientras el inmueble constituya la residencia habitual del contribuyente. Una vez la vivienda se arriende, las cantidades satisfechas con posterioridad no podrán ser objeto de deducción. En ese momento, el contribuyente deberá tributar por los rendimientos del capital inmobiliario.
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