MEDIUM
FISCAL

Interests of a mortgage for rental property can be deducted if the home is the collateral

V1918-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1918-25
Published
15 Oct 2025

Summary

The consultant asks whether interest on a mortgage for a rental property can be deducted if the property is used as collateral for the mortgage. The DGT responds that this is possible as long as the purpose of the funds and their repayment are proven.

In 5 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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