Is it permissible to wipe over boots or shoes?

Boots, shoes, or similar footwear that cover the feet including the ankles are considered equivalent to leather socks (khuff) in terms of religious rulings. Therefore, a person who puts on boots or shoes while in a state of ablution (wudu) may wipe over them and perform prayers without removing them. However, if there is any impurity on the surface or underside of the boots or shoes that would prevent the validity of prayer, it must be cleaned. (Merğînânî, el-Hidâye, 1/32; Mevsılî, el-İhtiyâr, 1/24)

Source: T.C. Diyanet İşleri Başkanlığı, Din İşleri Yüksek Kurulu