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V1921-15 ·18 June 2015 ·consulta-vinculante Medium impact
Tax

50% tax deduction available for main residence investment payments

A taxpayer contributes their separate property to the Aragonese marital consortium, becoming a 50% co-owner with their spouse. The DGT has ruled that amounts paid using common funds to reduce mortgage debt are allocated equally to each spouse for tax deduction purposes.

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2015-06-18PublishedPublished 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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