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The taxpayer asks whether, after selling a second property that secures the mortgage on their main residence, they could continue applying the deduction using the mortgage from a third property. The DGT rules that this is not possible, as the deduction only applies to the repayment of loans specifically intended for the acquisition or renovation of the main residence.
Cuestión planteada En el caso de vender la señalada segunda vivienda y cancelar la hipoteca de los 120.000 euros, si puede seguir practicando la deducción por inversión en vivienda habitual mediante la utilización de la hipoteca que grava la tercera vivienda.
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