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V0684-21 ·23 March 2021 ·consulta-vinculante Medium impact
Tax

Full deduction for main residence investment possible if transitional regime requirements are met

A taxpayer inquired whether they could deduct 67.50% of a mortgage loan after transitioning from a co-owner to the sole owner of their home following a divorce. The Directorate General for Taxes (DGT) ruled that, provided the conditions of the transitional regime are satisfied, the taxpayer may deduct 100% of the amounts paid towards the loan.

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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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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