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V2261-21 ·12 August 2021 ·consulta-vinculante Medium impact
Tax

The entire early repayment may be deducted if carried out while the dwelling remains the habitual residence

A taxpayer inquires whether they may deduct an entire early repayment of their mortgage in the same year they change their dwelling. The DGT responds that all amounts paid may be deducted provided that the dwelling maintains the status of habitual residence.

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2021-08-12PublishedPublished 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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