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V0350-23 ·20 February 2023 ·consulta-vinculante Medium impact
Tax

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

The applicant asks whether they can continue to claim the tax deduction for investment in their main residence after cancelling their current mortgage and taking out a new one with a different lender. The Directorate General for Tax (DGT) rules that the right is maintained if the cancellation and the new contract are carried out as a single transaction.

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2023-02-20PublishedPublished 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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