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V0219-15 ·21 January 2015 ·consulta-vinculante Medium impact
Tax

Deduction for rent not allowed if lease is in spouse's name

A taxpayer asks whether rent deduction for habitual residence can be claimed when the lease is in their spouse's name, even if payments are made from marital funds. The DGT responds that the renter status only applies to the party who signs the lease.

In 5 key points

How it affects those involved

Taxpayers cannot claim the rent deduction if the lease agreement is not in their own name, regardless of payment source.

Lifecycle

2015-01-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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