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V2580-25 ·18 December 2025 ·consulta-vinculante Medium impact
Tax

Cancellation of mortgage costs can be deducted from rental property income

A property owner asks whether notary, registration and management fees from cancelling a mortgage on a rented property are deductible. The DGT confirms they are, as they are considered financing expenses.

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2025-12-18PublishedPublished 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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