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V1397-25 ·22 July 2025 ·consulta-vinculante Medium impact
Tax

Cancellation of mortgage costs may be included in home ownership investment deduction

The consultant asks whether mortgage cancellation costs can be included in the home ownership investment deduction. The DGT confirms that yes, provided the legal requirements are met and the costs are properly documented.

In 5 key points

How it affects those involved

Mortgage cancellation expenses can now be included in the home ownership investment deduction, as long as legal conditions are satisfied and documentation is provided.

Lifecycle

2025-07-22PublishedPublished 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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