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The taxpayer asks whether they can deduct the full amount of an early mortgage repayment in the year they change their residence, and whether the purchase date of the new home affects this. The Directorate General for Taxes (DGT) rules that the amounts paid are deductible as long as the property maintains 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. Una vez que la vivienda pierde la condición de residencia habitual, las cantidades satisfechas con posterioridad no serán deducibles. No es relevante la fecha en que se produzca la adquisición de la nueva vivienda habitual para aplicar este criterio.
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