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MEDIUM
FISCAL

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

V0437-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0437-25
Published
21 Mar 2025

Summary

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.

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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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