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A taxpayer asks whether they can apply the deduction for investment in their main residence for 2019 if they stop residing there in September, and which amounts are deductible. The DGT rules that only the amounts paid while the property maintains its status as the main residence can be deducted.
Cuestión planteada Si es posible practicar la deducción en 2019, aunque no llegue a residir en la vivienda la totalidad del año, y qué cantidades satisfechas en 2019 son objeto de deducción. Si es una parte proporcional entre lo satisfecho durante todo el año y los meses que constituyó su vivienda habitual.
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