Skip to content
V1780-22 ·27 July 2022 ·consulta-vinculante Medium impact
Tax

Tax relief for principal residence may be applied to the proportional part of a loan used for housing

A taxpayer inquired whether the tax relief for investment in a principal residence should be calculated based on half of the amortised amount or half of the maximum base. The Directorate General for Tax (DGT) ruled that half of the amounts paid in relation to the loan used for the residence may be used.

In 6 key points

How it affects those involved

This clarification provides certainty for taxpayers using loans for their primary residence, confirming that the deductible amount can be based on the actual proportion of the loan applied to the property.

Lifecycle

2022-07-27PublishedPublished 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