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V1276-21 ·6 May 2021 ·consulta-vinculante Medium impact
Tax

Deduction for principal residence may apply to 100% of loan following dissolution of co-ownership under certain conditions

A taxpayer inquired whether they could claim a 67.50% deduction on their mortgage loan after acquiring 100% ownership of their home following a divorce. The Directorate General for Taxes (DGT) ruled that, provided specific requirements regarding previous ownership shares and the former spouse's rights are met, the taxpayer may deduct 100% of the amounts paid.

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2021-05-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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