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V0891-23 ·18 April 2023 ·consulta-vinculante Medium impact
Tax

Full deduction for main residence investment possible on mortgage following divorce under certain limits

A taxpayer has enquired whether they can deduct 100% of mortgage loan instalments after being awarded sole ownership of their home following a divorce. The Directorate General for Taxes (DGT) has ruled that this is possible provided the requirements of the transitional regime are met and the limits regarding the portion previously owned by the former spouse are respected.

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2023-04-18PublishedPublished 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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