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V3232-17 ·15 December 2017 ·consulta-vinculante Medium impact
Tax

Spouses may claim 50% of the main residence tax deduction if the property is community property

A taxpayer inquired whether he and his spouse could apply the main residence investment deduction if the loan is only in his name. The Directorate General for Taxes (DGT) ruled that, as the property belongs to the community property regime, both parties may apply the deduction for their respective halves.

In 5 key points

How it affects those involved

This ruling clarifies that the ownership of the property under the community property regime allows both spouses to claim their share of the tax deduction, regardless of whose name appears on the mortgage.

Lifecycle

2017-12-15PublishedPublished 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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