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A taxpayer inquired whether, after marrying under the community property regime, they could split the tax relief for investment in their main residence with their spouse or if they were entitled to 100%. The Directorate General of Taxes (DGT) ruled that, as it is the family home, payments made with community funds are attributed 50% to each spouse, provided that both had exercised the tax relief prior to 2013.
The tax team reviews your specific situation.
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