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V2107-21 ·15 July 2021 ·consulta-vinculante Medium impact
Tax

100% tax deduction for housing investment possible after divorce under specific conditions

A taxpayer inquired whether, following a divorce and the allocation of the family home, they could deduct 100% of mortgage payments even if both parties remain joint debtors. The Directorate General for Taxes (DGT) ruled that this is possible provided the former spouse had also applied the deduction prior to 2013 and had not exhausted their entitlement.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment of mortgage deductions for former spouses following the dissolution of co-ownership, specifically regarding the transition from joint ownership to sole ownership of the primary residence.

Lifecycle

2021-07-15PublishedPublished 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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