Skip to content
V2387-25 ·9 December 2025 ·consulta-vinculante Medium impact
Tax

100% loan deductions possible after condominium extinction if conditions met

A taxpayer asks whether 100% of loan payments can be deducted after being awarded full ownership of their habitual residence through divorce. The DGT responds that 100% of the original loan amounts can be deducted if the ex-spouse was entitled to the deduction and it has not been exhausted.

In 6 key points

Lifecycle

2025-12-09PublishedPublished 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