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V3022-21 ·3 December 2021 ·consulta-vinculante Medium impact
Tax

Tax relief for main residence may be maintained after dissolving co-ownership and replacing the mortgage

The taxpayer asks whether, after dissolving a co-ownership arrangement and becoming the sole owner of their home, they can continue to deduct the full amount of the original loan instalments. The Tax Agency responds that this is possible provided the requirements of the transitional regime are met and the replacement of the loan is linked to the repayment of the previous one.

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2021-12-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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