Skip to content
MEDIUM
FISCAL

Right to deduct home ownership investment maintained upon replacing mortgage with interest-free family loan

V1682-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1682-25
Published
18 Sept 2025

Summary

The consultant asks whether they can continue claiming the deduction for home ownership after cancelling their mortgage and taking out an interest-free family loan. The DGT responds that replacing a loan with another does not extinguish the right to deduction, provided the new loan is used to repay the previous one.

In 6 key points

Lifecycle

2025-09-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact