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V2261-21 12 August 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

The entire early repayment may be deducted if carried out while the dwelling remains the habitual residence

A taxpayer inquires whether they may deduct an entire early repayment of their mortgage in the same year they change their dwelling. The DGT responds that all amounts paid may be deducted provided that the dwelling maintains the status of habitual residence.

The question raised

Question posed: Amount paid in 2022 eligible to be included in the deduction base in the tax return to be filed for the 2022 fiscal year: whether the entirety of the early repayment and other payments made while it continued to constitute their habitual residence and dwelling may be included, or whether the base is determined proportionally between the amount paid in that period and the time elapsed in said period relative to the total year. Whether the change of habitual residence occurs on the date of purchase of the new habitual residence.

The DGT's ruling

Amounts paid for the acquisition or rehabilitation of the dwelling are deductible provided they are paid while the dwelling constitutes the habitual residence of the taxpayer. The early repayment is fully deductible if carried out while said condition is maintained. The change of habitual residence does not occur upon the purchase of the new dwelling, but rather with the effective move to it. The date of acquisition of the new dwelling is not relevant for the deduction of the previous one.

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