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V1639-21 ·28 May 2021 ·consulta-vinculante Medium impact
Tax

Main residence tax relief split 50/50 between spouses if loan is repaid using community property funds

A taxpayer inquired whether they could claim 100% of the tax relief for investment in their main residence after marrying under the community property regime, having acquired the property while single. The Directorate General of Taxes (DGT) ruled that repayments made using community property funds must be allocated equally to both spouses.

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2021-05-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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