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V1603-23 ·6 June 2023 ·consulta-vinculante Medium impact
Tax

The right to the deduction for investment in the primary residence is maintained if a loan is cancelled and a new one is contracted in a single act

A married couple inquires whether, by cancelling their current mortgage to contract a new one with another entity due to the rise in the Euribor, they will lose the right to the deduction for investment in the primary residence. The DGT responds that the right is not lost if the cancellation and the new contracting are carried out simultaneously and the new loan is intended to amortize the previous one.

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2023-06-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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