Skip to content
V0437-25 ·21 March 2025 ·consulta-vinculante Medium impact
Tax

Deduction for habitual home residence can be maintained upon replacing mortgage with personal loan

A taxpayer wishes to cancel their current mortgage by taking out a personal loan for lower monthly payments. The DGT confirms that the deduction can continue as long as the new loan is used to pay off the existing one.

In 6 key points

Lifecycle

2025-03-21PublishedPublished 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