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V0333-15 29 January 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen de gananciales

Spouses in community property regime may claim tax relief for housing payments based on ownership share

A married couple under the community property regime has enquired whether both spouses can claim the tax deduction for investment in their main residence after using joint funds to repay a mortgage taken out by one spouse prior to the marriage. The Directorate General for Taxes (DGT) has ruled that ownership of the property is distributed proportionally according to contributions and that the deduction depends on meeting the requirements of the transitional regime.

The question raised

Possibility for each of the spouses, following their marriage under the community property regime in 2014, to claim the deduction for investment in the primary residence based, each on 50 percent, of the community funds used to amortize the debt acquired by spouse A as a single person in 2012 for its acquisition; taking into account the abolition of the deduction and the transitional regime introduced by Law 16/2012 as of the 2013 tax year.

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