Skip to content
V1335-20 ·11 May 2020 ·consulta-vinculante Medium impact
Tax

Loan repayments cannot be deducted at more than 50% if community property funds are used

A taxpayer married under the community property regime asks whether they can claim more than 50% of their main residence loan instalments to increase their tax deduction. The Directorate General for Taxes (DGT) rules that, as community property funds are used, the payments must be allocated equally to each spouse.

In 5 key points

Lifecycle

2020-05-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact