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A taxpayer has enquired whether the investment in their main residence can be deducted proportionally in the year they cease to reside there. The Directorate General for Taxes (DGT) has ruled that the amounts paid may be deducted for as long as the property maintains its status as a main residence.
Cuestión planteada Cantidades satisfechas en 2018 que son objeto de deducción. Si es una parte proporcional entre lo satisfecho durante todo el año y los meses que constituyó su vivienda habitual.
En el ejercicio en que la vivienda deja de ser residencia habitual, podrán integrarse en la base de la deducción las cantidades satisfechas mientras se haya mantenido dicha condición. Una vez que la vivienda deja de ser residencia habitual, las cantidades satisfechas con posterioridad no podrán ser objeto de deducción. Asimismo, el contribuyente deberá tributar por la imputación de rentas inmobiliarias o por rendimientos del capital inmobiliario según corresponda.
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