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V1397-25 22 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Cancellation of mortgage costs may be included in home ownership investment deduction

The consultant asks whether mortgage cancellation costs can be included in the home ownership investment deduction. The DGT confirms that yes, provided the legal requirements are met and the costs are properly documented.

The question raised

Whether the deduction for investment in the primary residence may be applied to the amounts paid as mortgage loan cancellation expenses.

The DGT's ruling

Under the transitional regime of the 18th DT of the Personal Income Tax Law, the deduction base includes the amounts paid for the acquisition of the dwelling. This comprises mortgage cancellation expenses, regardless of the fiscal year in which the final annuity of the loan matures. The deduction shall be applied in the tax period in which said amounts are paid, subject to a limit of 9,040 euros per year.

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