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V2629-25 ·23 December 2025 ·consulta-vinculante Medium impact
Tax

Right to deduct mortgage payments retained after loan transfer

The consultant asks whether mortgage payments can still be deducted after transferring the loan to another lender. The DGT states that loan transfer does not interrupt the financing process nor exhaust the right to deduction.

In 6 key points

How it affects those involved

The right to deduct mortgage payments remains intact after loan transfer, ensuring continuity of tax benefits.

Lifecycle

2025-12-23PublishedPublished 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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