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V0683-21 ·23 March 2021 ·consulta-vinculante Medium impact
Tax

Deduction for principal residence may apply to 100% of loan following dissolution of co-ownership under certain conditions

A taxpayer inquired whether, following a divorce where they become the sole owner of their home and debtor for 100% of the mortgage, they can deduct the total amount paid. The Directorate General of Taxes (DGT) ruled that this is possible subject to certain requirements regarding the previous deduction claimed by the former spouse.

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2021-03-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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