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MEDIUM
FISCAL

Spouse donating share in home loses home investment deduction

V1549-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1549-25
Published
2 Sept 2025

Summary

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.

In 6 key points

Lifecycle

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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