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V1783-24 ·17 July 2024 ·consulta-vinculante Medium impact
Tax

Deduction for main residence may be maintained after liquidation of community property subject to certain limits

A taxpayer has enquired whether they can deduct the full amount of a new loan taken out to purchase their ex-spouse's share of their main residence. The Directorate General for Taxes (DGT) has ruled that while amounts linked to the original loan may be deductible, this is subject to specific limits and conditions.

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2024-07-17PublishedPublished 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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