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V1917-25 ·15 October 2025 ·consulta-vinculante Medium impact
Tax

Deduction for home ownership can be maintained upon loan replacement

The consultant asked whether the deduction for home ownership could continue after replacing a personal loan with a mortgage to pay off the first. The DGT confirms that loan replacement does not extinguish the right to deduction, provided the new loan is used to repay the previous one.

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2025-10-15PublishedPublished 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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