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V2742-21 ·10 November 2021 ·consulta-vinculante Medium impact
Tax

Full mortgage deduction unavailable if only 50% ownership of property is held

A taxpayer inquired whether they could deduct the entirety of mortgage payments for their main residence despite only owning 50% of the property. The Directorate General for Taxes (DGT) ruled that only the proportional part corresponding to their ownership share and payment obligation may be deducted.

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2021-11-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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