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V2057-25 ·5 November 2025 ·consulta-vinculante Low impact
Tax

100% loan repayments deductible after condominium extinction if conditions met

A taxpayer asks whether full mortgage payments can be deducted after acquiring their deceased spouse's share via condominium extinction. The DGT confirms that the deduction can apply to the acquired share if the spouse previously claimed the deduction before 2013 and has not exhausted their right to it.

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2025-11-05PublishedPublished 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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