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V2809-23 ·16 October 2023 ·consulta-vinculante Medium impact
Tax

Right to tax deduction for main residence investment maintained when replacing one loan with another in a single transaction

A married couple inquired whether they would lose their right to the tax deduction for investment in their main residence if they cancelled their current mortgage to take out a new one with a different lender to improve their monthly payments. The Directorate General for Taxes (DGT) ruled that if the cancellation and the new contract are carried out simultaneously, the right to the deduction is maintained.

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2023-10-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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