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V0273-26 ·9 February 2026 ·consulta-vinculante Medium impact
Tax

Right to home ownership investment deduction maintained if loan is cancelled and renewed simultaneously

A taxpayer claiming the home ownership investment deduction asks whether this right is preserved when switching banks by cancelling the existing loan and taking out a new one. The DGT states that if the operation is carried out simultaneously, the right to the deduction is not lost for amounts repaid or settled.

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2026-02-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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