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V0591-22 ·21 March 2022 ·consulta-vinculante Medium impact
Tax

Right to tax deduction for main residence investment maintained after mortgage subrogation or replacement

A taxpayer inquired whether they could continue to deduct mortgage payments after replacing their current mortgage with a new one (including an increase in the principal amount to cover renovations and expenses). The Directorate General for Taxes (DGT) ruled that modifying financing conditions does not exhaust the right to the deduction, provided all legal requirements are met.

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2022-03-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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