Skip to content
V1750-22 ·22 July 2022 ·consulta-vinculante Medium impact
Tax

Interest on mortgage loans for professional offices may be deductible

A lawyer married under the community property regime (gananciales) inquired whether she could deduct office expenses and mortgage interest for her professional activity. The Directorate General of Taxes (DGT) ruled that expenses and property depreciation are deductible, although she cannot claim a deduction for consideration due to the asset being community property.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment of professional expenses and mortgage interest for self-employed individuals married under the community property regime, specifically regarding the deductibility of assets held in common.

Lifecycle

2022-07-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

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