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V0267-19 ·12 February 2019 ·consulta-vinculante Medium impact
Tax

Tax relief for main residence may be maintained when replacing a mortgage with a personal loan

The taxpayer sought clarification on whether they could continue claiming tax relief for investment in their main residence after replacing their original mortgage with a new personal loan. The Directorate General for Taxes (DGT) ruled that this is possible, provided the new loan is used to repay the previous one, though it noted that the establishment and cancellation of loans are exempt from other taxes.

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2019-02-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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