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V0905-23 ·18 April 2023 ·consulta-vinculante Medium impact
Tax

It is not possible to deduct 100% of the mortgage if one only owns 50% of the property

A spouse asks whether they can deduct the entirety of the mortgage payments for the primary residence, given that they pay 100% of the installments. The DGT responds that only the portion proportional to their ownership may be deducted, limited to 50% of the payments made.

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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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