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V2866-23 ·25 October 2023 ·consulta-vinculante Medium impact
Tax

The right to the deduction for investment in primary residence is maintained when replacing a mortgage loan

A taxpayer inquires whether she can continue to deduct the investment in her primary residence after canceling her current mortgage and contracting a new one with another entity. The DGT responds that if the cancellation and the new contracting are carried out simultaneously, the right to the deduction is not lost.

In 6 key points

Lifecycle

2023-10-25PublishedPublished 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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