Skip to content
V0050-24 ·14 February 2024 ·consulta-vinculante Medium impact
Tax

Full deduction of mortgage repayments is not permitted unless total payment stems from a court ruling

A taxpayer inquired whether they could deduct the entirety of mortgage payments following a divorce, based on a TEAC resolution. The DGT ruled that this is not applicable because the payments are not made due to a judicial mandate, but rather as a result of the former spouse's failure to pay.

In 5 key points

Lifecycle

2024-02-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact