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V3589-20 ·17 December 2020 ·consulta-vinculante Medium impact
Tax

Installments of an extended loan to cancel another mortgage for the dwelling entitle the taxpayer to a deduction

A taxpayer asks whether the installments of an extension of a mortgage loan (loan B) intended to cancel another previous loan (loan A) that financed their primary residence allow for a deduction. The DGT responds that they do, provided that the extension is intended to amortize the original loan for the dwelling.

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2020-12-17PublishedPublished 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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