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V0219-15 21 January 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por alquiler

Deduction for rent not allowed if lease is in spouse's name

A taxpayer asks whether rent deduction for habitual residence can be claimed when the lease is in their spouse's name, even if payments are made from marital funds. The DGT responds that the renter status only applies to the party who signs the lease.

The question raised

Possibility of applying the deduction for the rental of a primary residence, considering that their spouse is listed as the sole holder of the lease agreement, even though the rent is paid with community property funds.

The DGT's ruling

To apply the deduction for the rental of a primary residence, the taxpayer must satisfy the payments and hold the status of lessee. According to the doctrine of the Supreme Court, the status of lessee is held solely by the signatory of the contract, regardless of the internal effects between spouses resulting from their economic regime. Therefore, if the contract is not in the name of the taxpayer, they are not a lessee and cannot apply the deduction.

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