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The taxpayer asks whether they can apply the deduction for investment in their primary residence for all amounts paid (loan instalments and principal repayments) during the year of sale. The DGT rules that this is possible, provided that the requirements for ownership and habitual residence are met up to the time of the transfer.
Cuestión planteada Si en la declaración por el IRPF correspondiente al ejercicio 2019 puede practicar la deducción por inversión en vivienda habitual en función de la totalidad de las cantidades satisfechas hasta la venta; tanto por las cuotas mensuales como por la cancelación del préstamo. Y si puede practicarla por las cantidades que pudiera satisfacer con posterioridad hasta que dejó de constituir su residencia.
Bajo el régimen transitorio, la base de la deducción incluye las cantidades satisfechas para la adquisición, incluyendo la amortización y los intereses de la financiación ajena. En el año de la transmisión, podrán integrar la base de deducción las cuotas de amortización y la cancelación del préstamo, siempre que se satisfagan mientras la vivienda constituya residencia habitual y el contribuyente sea propietario. Una vez se pierdan estas condiciones, no se podrán aplicar deducciones por las cantidades satisfechas posteriormente.
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