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V0030-23 ·16 January 2023 ·consulta-vinculante Medium impact
Tax

Right to tax deduction for main residence investment maintained when replacing a mortgage loan

A taxpayer inquired whether they could continue to claim tax deductions for investments in their main residence after repaying their current mortgage and taking out a new one to secure better terms. The Directorate General for Tax (DGT) ruled that replacing a loan does not exhaust the right to the deduction, provided the transaction is carried out simultaneously.

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2023-01-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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