MEDIUM
FISCAL

Deduction for home ownership can be maintained upon loan replacement

V1917-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1917-25
Published
15 Oct 2025

Summary

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.

In 6 key points

Lifecycle

2025-10-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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