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V3045-17 ·22 November 2017 ·consulta-vinculante Medium impact
Tax

Restrictions on main residence investment tax relief following contribution to community property

A taxpayer asks whether, upon contributing a separate property to the community property regime after marriage, their spouse can begin claiming the main residence investment tax relief and to what extent the original owner can continue to do so. The DGT rules that the spouse acquiring the property after the tax relief has been abolished is not entitled to it, and that the original owner may only continue to apply it to the portion of which they retain ownership.

In 6 key points

How it affects those involved

This ruling clarifies the limitations on tax relief for main residence investments when private assets are integrated into a community property regime, particularly regarding the eligibility of spouses and the proportional application of relief.

Lifecycle

2017-11-22PublishedPublished 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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