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V1150-25 ·1 July 2025 ·consulta-vinculante Medium impact
Tax

Deduction for home investment not possible without property ownership

A taxpayer asks whether a home loan payment can be deducted since the property belongs to their mother. The DGT responds that this is not possible due to the lack of ownership requirement.

In 5 key points

How it affects those involved

Taxpayers cannot claim the home investment deduction if they do not own the property.

Lifecycle

2025-07-01PublishedPublished 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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