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A taxpayer inquired whether they could deduct 100% of an early mortgage repayment made with their own funds while holding only a 50% ownership stake. The Directorate General for Taxes (DGT) ruled that they may only deduct the proportion corresponding to their share of ownership.
Taxpayers with joint ownership must ensure that tax deductions for mortgage repayments are strictly proportional to their legal share in the property to avoid incorrect filings.
The tax team reviews your specific situation.
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