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V1162-19 28 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Deductibility of payments made on a second loan used to cover mortgage interest, subject to certain limitations

A taxpayer has enquired whether they can claim the deduction for investment in their main residence based on payments made towards a second loan, which was granted to cover overdue instalments of the original mortgage. The Directorate General for Taxes (DGT) has ruled that the amounts from this second loan are deductible, provided they are used for the residence and the requirement for an increase in net wealth is met.

The question raised

Cuestión planteada Posibilidad de practicar la deducción por inversión en vivienda habitual en función de las cantidades que satisfaga por la amortización de ambos préstamos.

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