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V3524-20 ·10 December 2020 ·consulta-vinculante Medium impact
Tax

Full mortgage deduction unavailable if paying the co-owner's share

A taxpayer inquired whether they could deduct the full amount of mortgage instalments paid on behalf of an ex-partner. The Directorate General for Taxes (DGT) ruled that only the portion corresponding to their ownership stake, in this case 50% of each payment, is deductible.

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2020-12-10PublishedPublished 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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