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MEDIUM
FISCAL

Right to deduction for home investment maintained on loan replacement

V0521-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0521-25
Published
28 Mar 2025

Summary

The consultant asks whether they can continue claiming the home investment deduction after cancelling their old mortgage and taking out a new one with a different lender and minor principal increase. The DGT responds that if cancellation and the new loan are carried out simultaneously, the right to deduction remains on the portion of the loan allocated to the home.

In 6 key points

Lifecycle

2025-03-28PublishedPublished 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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