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The taxpayer asks whether legal expenses arising from a lawsuit against a financial institution regarding the floor clause can be counted as an increased financing cost for the primary residence deduction. The DGT responds that they can, provided they are intended to eliminate or reduce said clause.
Question posed: Whether, for the purposes of applying the deduction for the acquisition of a primary residence, legal fees, court representative fees, and court costs may be included as an increased financing cost.
Legal fees, court representative fees, and court costs arising from a lawsuit to eliminate or reduce the floor clause are considered expenses derived from external financing. Therefore, they constitute the basis for the deduction for investment in the primary residence, respecting the maximum limit of 9,040 euros per year.
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