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V2236-20 ·1 July 2020 ·consulta-vinculante Medium impact
Tax

Spouses in community property regime may split tax relief for main residence based on contribution

A taxpayer has enquired whether, after marrying under the community property regime, both spouses can claim tax relief for investment in their main residence regarding mortgage payments for a property acquired by one spouse prior to the marriage. The Directorate General for Taxes (DGT) has ruled that ownership of the residence is shared proportionally according to the contributions made by each spouse and the community property assets.

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2020-07-01PublishedPublished 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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