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V3038-21 ·7 December 2021 ·consulta-vinculante Medium impact
Tax

Possibility of claiming main residence investment tax relief on loans with non-acquiring joint debtors

A married couple enquired whether they could deduct the full amount of mortgage instalments for a loan where their parents-in-law were also listed as joint debtors. The Directorate General for Taxes (DGT) explains how to apportion the deduction and how loan modifications affect the investment and other taxes.

In 6 key points

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2021-12-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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