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V0707-23 ·23 March 2023 ·consulta-vinculante Medium impact
Tax

Loan repayments cannot be attributed exclusively to the main residence

A taxpayer inquired whether, after making an early repayment on the portion of a loan allocated to a second home, the remaining instalments could be considered entirely as repayments for the main residence. The DGT ruled that it is not possible to individualise debt repayments for tax purposes.

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2023-03-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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