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A taxpayer has enquired whether they can deduct the full amount of payments made in 2019 or if the deduction must be applied proportionally to the period during which the property served as their main residence. The Directorate General for Taxes (DGT) has ruled that amounts paid can be deducted as long as the property retains its status as a main residence, subject to a maximum of 9,040 euros.
Cuestión planteada Si es posible practicar la deducción en 2019, aunque no lleguen a residir en la vivienda la totalidad del año, por la totalidad de los pagos realizados hasta la fecha de traslado de residencia, que alcanzan los 9.040 euros cada uno, o si la base de deducción debe formarse por una cuantía proporcional a los meses que constituyó su vivienda habitual, diez doceavos.
Podrán integrar la base de deducción las cantidades satisfechas en el ejercicio mientras la vivienda haya tenido la consideración de residencia habitual. Una vez que la vivienda deja de ser residencia habitual, las cantidades satisfechas con posterioridad no podrán ser objeto de deducción. Para aplicar la deducción, el patrimonio del contribuyente al finalizar el periodo debe exceder del valor inicial en la cuantía de las inversiones realizadas.
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