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MEDIUM
FISCAL

Home ownership deduction based on property ownership and own funds

V0493-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0493-25
Published
27 Mar 2025

Summary

A couple in separate property regime asks whether mortgage amortisation can be deducted according to their respective ownership percentages (60% and 40%) or at 50% each. The DGT responds that the deduction depends on the amounts contributed by each spouse from their own funds to cover their respective indivisible share.

In 6 key points

Lifecycle

2025-03-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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