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The taxpayer inquired whether funds obtained from the sale of their property could be used to repay a mortgage and be counted towards the tax deduction for investment in the main residence. The Directorate General for Taxes (DGT) ruled that this is not possible.
Cuestión planteada Si al practicar la deducción por inversión en vivienda habitual del año 2013, puede considerar al determinar la base de deducción (máximo de 9.040 euros) el importe obtenido en la venta y entregado para cancelar el préstamo o, únicamente, las cantidades satisfechas hasta el día precedente al acto de venta.
La deducción se aplica sobre las cantidades satisfechas por la adquisición o rehabilitación de la vivienda habitual. La cancelación de un préstamo hipotecario con el importe obtenido de la venta de la vivienda no se considera un pago destinado a la financiación de la adquisición de esa misma vivienda. Por tanto, el importe de la venta no puede incluirse en la base de la deducción.
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