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V2394-25 ·9 December 2025 ·consulta-vinculante Low impact
Tax

Possibility of applying the deduction for investment in primary residence following the termination of co-ownership

The DGT confirms that full deductions are possible for original loan amounts and the portion under the transitional regime, subject to limits.

In 6 key points

How it affects those involved

Contributors may deduct original loan costs and transitional regime portions of new property acquisitions via condominium extinction, within defined limits.

Lifecycle

2025-12-09PublishedPublished 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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