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A taxpayer inquired whether they could claim the deduction for investment in their main residence in 2019 for the costs associated with the registration of their mortgage cancellation. The Directorate General for Taxes (DGT) confirmed that this is possible, provided all legal requirements are met.
Cuestión planteada Derecho a practicar la deducción en 2019 en función de los gastos por la anotación de la cancelación hipotecaria, en ese ejercicio.
Los gastos derivados de la cancelación de un préstamo hipotecario, incluida la cancelación registral, dan derecho a la deducción por inversión en vivienda habitual. Estas cuantías forman parte de la base de deducción del periodo impositivo en que se satisfagan, siempre que se cumplan los demás requisitos legales y reglamentarios exigidos.
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