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V1549-25 ·2 September 2025 ·consulta-vinculante Medium impact
Tax

Spouse donating share in home loses home investment deduction

A spouse wishes to donate their share in the habitual residence to the other, retaining both parties' mortgage payments. The DGT states that the donor loses the deduction upon ceasing to be a property owner, and the recipient cannot claim deductions for amounts paid for the donated share.

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2025-09-02PublishedPublished 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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