Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer is inquiring whether they can continue to claim a tax deduction for investment in their primary residence after acquiring their former spouse's undivided share through a new loan. The Directorate General for Taxes (DGT) rules that the new acquisition does not entitle the taxpayer to a deduction; however, the deduction may be maintained for the portion of the capital that financed the original acquisition prior to 2013.
Question posed: Whether the taxpayer may continue to claim the deduction for investment in the primary residence based on the amounts satisfied through the amortization of the new loan, solely in the portion corresponding to half of the principal pending amortization of the original loan at the time of its cancellation, which half covered the acquisition of the undivided share of which they were already the owner.
The acquisition of a new undivided share of the dwelling carried out after 31 December 2012 does not allow access to the transitional regime for the deduction for investment in the primary residence. Notwithstanding, the taxpayer may continue to apply the deduction for the amounts paid corresponding to the portion of the capital pending amortization of the original loan that financed the acquisition prior to 2013. To this end, the deduction for said acquisition must have been claimed in a period prior to 2013 and the condition of primary residence must be maintained.
What is published here, applied to a company or a specific case. The first meeting is free.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign, and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two: a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign, and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back, with no hold queues and no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.