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MEDIUM
FISCAL

Right to deduction for investment in primary residence maintained on loan replacement

V1264-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1264-25
Published
9 Jul 2025

Summary

The consultant asks whether they can continue claiming the deduction for their primary residence after cancelling their existing mortgage and taking out a new one with another lender. The DGT responds that replacing a loan with another does not extinguish the right to deduction if there is a direct link between the two operations.

In 6 key points

Lifecycle

2025-07-09PublishedPublished 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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