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V3127-21 ·17 December 2021 ·consulta-vinculante Medium impact
Tax

100% mortgage deduction possible if other borrower's share is proven to be a loan to the acquirer

A taxpayer who is the sole owner of a property but shares a mortgage with an ex-partner asks whether they can deduct 100% of the payments. The DGT rules that this is possible if they can prove that the other debtor lent their portion of the loan to the taxpayer to complete the financing.

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2021-12-17PublishedPublished 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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