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V2462-23 ·14 September 2023 ·consulta-vinculante Medium impact
Tax

The right to the deduction for investment in primary residence is maintained upon replacement of a mortgage loan

A taxpayer inquires whether they may continue to claim the deduction for investment in their primary residence after canceling their current mortgage loan and entering into a new one with a different entity. The DGT responds that if the cancellation and the new contracting are carried out simultaneously, the right to the deduction is maintained.

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2023-09-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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