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A taxpayer inquired whether they could deduct 9,040 euros amortised in January 2019, having vacated their main residence in February of the same year. The Directorate General for Taxes (DGT) ruled that amounts paid in January can be included in the deduction base, provided they are paid before the property ceases to be the taxpayer's main residence.
Cuestión planteada Posibilidad de integrar en la base de deducción, de la declaración por el IRPF del ejercicio 2019, los 9.040 euros amortizados por la adquisición de la vivienda, al haber constituido solamente durante el mes de enero de ese año su vivienda habitual.
Bajo el régimen transitorio, las cantidades satisfechas para la adquisición o rehabilitación de la vivienda pueden integrar la base de deducción siempre que se satisfagan en fecha anterior a la en que la vivienda deje de constituir residencia habitual. Para aplicar la deducción, el patrimonio del contribuyente al finalizar el período de imposición debe exceder del valor al comienzo del mismo, al menos en la cuantía de las inversiones realizadas, sin computar intereses y gastos de financiación.
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