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The taxpayer asks whether they can continue to claim tax relief for investment in their main residence regarding amounts used for mortgage repayments in 2017, the year they moved. The DGT rules that the right to the deduction only applies to amounts paid up until the moment they ceased to reside in said property.
Cuestión planteada Si por las cantidades destinadas a la amortización del préstamo de su anterior vivienda hasta el momento en que dejó de residir en ella en 2017 tiene derecho a practicar la deducción por inversión en vivienda habitual.
Bajo el régimen transitorio de la disposición transitoria decimoctava de la LIRPF, la deducción se aplica sobre las cantidades satisfechas por la adquisición o rehabilitación de la vivienda que constituya la residencia habitual. Desde el momento en que el contribuyente deja de residir en su vivienda habitual por trasladarse a otra, esta deja de tener esa consideración. Por tanto, solo se puede practicar la deducción por las cantidades destinadas a la amortización del préstamo satisfechas hasta el momento en que se dejó de residir en la vivienda.
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