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V1629-26 17 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · rendimientos del capital inmobiliario

Bank account costs linked to mortgage can be deducted under certain conditions

A taxpayer asks whether the monthly cost of a bank account required to pay a mortgage on a rented property can be deducted. The DGT responds that such costs are deductible if the account is a necessary condition for obtaining the mortgage loan for property acquisition.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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