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The inquirer asks whether they can deduct an entire early mortgage repayment in the year they cease living in their home. The Directorate-General for Tax (DGT) responds that all amounts paid in 2022 may be deducted, provided they are paid while the property maintains its status as a primary residence.
Cuestión planteada Cantidad satisfecha en 2022 que podrá integrar la base de deducción en la autoliquidación a practicar por el ejercicio 2022: si podrá incluir la totalidad de la amortización anticipada a realizar mientras siga constituyendo su residencia y vivienda habitual, antes de arrendarla, 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.
Las cantidades satisfechas por la amortización de la deuda de la vivienda podrán integrar la base de la deducción siempre que se satisfagan mientras la vivienda constituya la residencia habitual del contribuyente. Las cantidades pagadas con posterioridad a la fecha en que se pierde la condición de residencia habitual no serán deducibles. No es relevante la fecha en que se adquiera la nueva vivienda habitual para este cálculo.
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