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A taxpayer inquired whether they could deduct the full amount of a €5,000 early repayment made over three months, or only the portion corresponding to the period the property served as their primary residence. The Directorate General for Taxes (DGT) ruled that the full amount is deductible provided the repayment was completed while the property maintained its status as a primary residence.
Cuestión planteada Si puede incluir en la base de deducción de 2019, a parte de las tres cuotas mensuales de enero a marzo, la totalidad de los 5.000 euros amortizados de forma anticipada durante ese período o solo la parte proporcional a los meses que constituyo su vivienda habitual sobre la totalidad del año, es decir, tres doceavas partes.
Desde el momento en que el contribuyente deja de residir en su vivienda habitual, esta pierde dicha consideración y se pierde el derecho a la deducción por las cantidades satisfechas a partir de entonces. No obstante, el contribuyente podrá practicar la deducción en el ejercicio en función de las cantidades satisfechas hasta la fecha en la que la vivienda deja de ser su residencia habitual. Por tanto, si la amortización anticipada se llevó a término mientras la vivienda era la residencia habitual, se puede integrar la totalidad de su cuantía en la base de deducción.
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