MEDIUM
FISCAL Deduction for home investment not possible without property ownership
Technical details
Summary
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.