i have two hopuses in Spain. one for my parents and another as a summer house june and july. we do not rent them. can i deduct taxes and morgate interest?

[MaryK4]

You can take the home mortgage interest deduction for your main home (which is the home you live in most of the time) and a second home.  You cannot deduct foreign real estate taxes.  

[Carl]

You cannot deduct foreign real estate taxes

I question that statement. I can't find the website where I got the below from.

To claim a foreign property tax deduction on a U.S. tax return, taxpayers must meet specific IRS criteria. The property must be held for personal use, investment, or rental purposes, with investment or rental properties generally allowing more deductions than personal-use properties.

Taxes paid must be compulsory, levied by a foreign government for public welfare, and based on the property’s assessed value. Voluntary payments or fees for specific services are not deductible.

The Tax Cuts and Jobs Act (TCJA) of 2017 introduced a $10,000 cap on deductions for state and local taxes, including foreign property taxes. This cap limits the benefit for taxpayers with significant foreign tax liabilities, making it essential to evaluate their overall tax situation.

Foreign real estate taxes are deductible if they meet IRS criteria, such as being levied by a foreign government and based on the property’s assessed value. Accurate records of tax assessments and payments are crucial for compliance.