Skip to content
V2220-21 ·2 August 2021 ·consulta-vinculante Medium impact
Tax

Right to tax deduction for main residence maintained after mortgage novation, subrogation or substitution

The applicant asks whether modifying mortgage conditions (via novation, subrogation, or substitution) preserves the right to the tax deduction for investment in the main residence. The Directorate-General for Tax (DGT) rules that these operations do not extinguish the right to the deduction, provided the new loan is used to repay the previous one.

In 6 key points

Lifecycle

2021-08-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact