MEDIUM
FISCAL

Right to deduction for investment in primary residence maintained on loan replacement

V2604-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2604-25
Published
23 Dec 2025

Summary

The consultant asks whether they can continue claiming the deduction for investment in a primary residence after cancelling an old mortgage and taking out a new one with another lender. The DGT responds that the right to deduction is not lost if cancellation and the new loan are carried out simultaneously.

In 6 key points

Lifecycle

2025-12-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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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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