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V1232-21 ·5 May 2021 ·consulta-vinculante Medium impact
Tax

Tax relief for main residence investment limited to mortgage proportion based on ownership

A former spouse who has use of the property and pays 100% of the mortgage has enquired whether they can deduct the full amount of these payments. The Directorate General for Taxes (DGT) has ruled that only the portion proportional to their percentage of ownership may be deducted.

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2021-05-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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