Doctrine by topic · DGT Observatory

Early Repayment: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 14 rulings · 2015–2023

Current position

Amounts paid for early repayment are deductible as long as they are paid while the property constitutes the taxpayer's habitual residence. The change of habitual residence occurs with the effective move to the new home and not with the purchase of the same. In loans involving several financed assets, each payment covers a proportional part of each asset; therefore, the repayment must be integrated proportionally to the outstanding amount of the habitual residence.

The DGT's position remains constant on two axes: the requirement that the repayment occurs during the period of habitual residence and the application of a proportionality criterion in loans involving multiple assets. No changes in doctrine are observed, but rather a reiteration of the criteria for deductibility and the allocation of payments in multi-asset loans.

Analysis based on 14 of 14 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

14
V0707-23 23 Mar 2023

Loan repayments cannot be attributed exclusively to the main residence

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualamortización anticipadapréstamo hipotecariobase de deducciónrégimen transitorio LIRPF — Ley 35/2006 del IRPF art. 68.1.1ºLIRPF — Ley 35/2006 del IRPF art. 70.1
Affects CompanyExpat · Non-residentIndividual
V0865-21 13 Apr 2021

Debt repayments cannot be deducted once a property ceases to be a primary residence

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualresidencia habitualamortización anticipadarégimen transitoriobase de deducción LIRPF — Ley 35/2006 del IRPF art. 68.1.1ºLIRPF — Ley 35/2006 del IRPF art. 68.1.3º
Affects CompanyExpat · Non-residentIndividual
V0827-20 13 Apr 2020

Full early mortgage repayment deduction unavailable if only 50% owner of property

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualamortización anticipadatitularidad indivisabase de deducciónpleno dominio LIRPF — Ley 35/2006 del IRPF art. 68.1LIRPF — Ley 35/2006 del IRPF art. 68.1.1º
Affects CompanyExpat · Non-residentIndividual

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