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A taxpayer has enquired whether they can proportionally deduct mortgage payments made in 2020, given that they rented out their habitual residence on 14 October of that year. The DGT has ruled that all amounts paid may be included in the deduction base provided the property maintained its status as a habitual residence during that period.
Cuestión planteada Cantidad satisfecha en 2020 que podrá integrar la base de deducción en la autoliquidación a practicar por el ejercicio 2020; si se determina de manera proporcional entre lo satisfecho durante todo el año y el tiempo transcurrido hasta el momento en el que la alquiló, el 14 de octubre.
Las cantidades satisfechas en el ejercicio podrán integrarse en la base de deducción siempre que la vivienda mantenga la condición de residencia habitual. Una vez que la vivienda deja de ser residencia habitual, las cantidades satisfechas con posterioridad no podrán incluirse en la base de deducción. No es relevante la fecha en la que comienza el arrendamiento de la vivienda. En caso de amortización anticipada tras dejar de ser residencia habitual, su importe no cabe en la base de deducción.
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