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V2470-22 ·30 November 2022 ·consulta-vinculante Medium impact
Tax

Mortgage subrogation costs may be included in the tax deduction base for investment in primary residence

A taxpayer inquired whether costs arising from mortgage subrogation are deductible for the primary residence investment tax deduction. The Directorate General for Taxes (DGT) ruled that they are, provided that legal requirements are met and the transitional regime is applied.

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2022-11-30PublishedPublished 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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