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V2971-21 ·23 November 2021 ·consulta-vinculante Medium impact
Tax

Only the portion of loan expenses corresponding to the owned share of the property may be deducted

A divorced taxpayer paying 100% of the mortgage for a property owned 50/50 with their ex-spouse asks whether the full amount can be deducted. The DGT rules that only the portion proportional to their ownership stake is deductible.

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2021-11-23PublishedPublished 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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