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MEDIUM
FISCAL

Cancellation of mortgage costs can be deducted from rental property income

V2580-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2580-25
Published
18 Dec 2025

Summary

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.

In 6 key points

Lifecycle

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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