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V2129-23 ·19 July 2023 ·consulta-vinculante Medium impact
Tax

The right to the deduction for investment in the primary residence is maintained after subrogation or novation of the loan

A taxpayer inquires whether they may continue to deduct mortgage loan installments after changing banking entities through subrogation or novation. The DGT responds that the modification of financing conditions does not exhaust the right to the deduction, provided that the new loan is intended to amortize the previous one.

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2023-07-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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