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V0309-21 ·19 February 2021 ·consulta-vinculante Medium impact
Tax

Under community property regime, amortisations using common funds are split 50/50 between spouses

A taxpayer inquired whether they could deduct 100% of the mortgage repayments for a property acquired prior to marriage, claiming the use of separate funds. The Directorate General of Taxes (DGT) ruled that, under the community property regime, payments made with common funds must be allocated 50% to each spouse.

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2021-02-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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