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A taxpayer inquired whether the tax relief for investment in a principal residence should be calculated based on half of the amortised amount or half of the maximum base. The Directorate General for Tax (DGT) ruled that half of the amounts paid in relation to the loan used for the residence may be used.
Cuestión planteada Siendo así, cual es la cuantía con la que puede formar la base de deducción de dicha deducción: la mitad de 18.080 euros, esto es 9.040 euros, o la mitad de la base máxima de deducción -establecida en 9.040 euros- que alcanza 4.520 euros.
Las anualidades y cuantías satisfechas por un préstamo darán derecho a la deducción en la parte proporcional que del total capital obtenido se haya destinado a adquirir la vivienda habitual. En este caso, al haberse destinado la mitad del principal a la vivienda, la base de deducción se configura con la mitad de las cantidades satisfechas durante el ejercicio vinculadas con dicho préstamo. Por tanto, de 18.080 euros amortizados, la base es de 9.040 euros.
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