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The taxpayer asks whether they can maintain the deduction for investment in their main residence after changing their mortgage loan conditions. The Directorate General for Taxes (DGT) rules that, as the property was acquired in 2013, it does not meet the requirements of the transitional regime.
Cuestión planteada Si, de realizar el cambio de préstamo, podrá mantener el derecho a practicar la deducción por vivienda habitual.
La deducción por inversión en vivienda habitual fue suprimida a partir de 1 de enero de 2013. El régimen transitorio solo permite aplicarla a quienes adquirieron la vivienda o satisficieron cantidades para su construcción antes de esa fecha. Como la vivienda se adquirió en 2013, no es posible acceder a dicha deducción.
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