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V0533-26 6 March 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Each spouse may claim up to €9,040 annually for habitual home investment

The consultant asks whether the €9,040 limit for home investment deduction applies separately to each spouse. The DGT confirms that in a community of property regime, each spouse may claim 50% of amounts paid from community funds, up to the €9,040 limit, in their individual tax return.

The question raised

Whether the deduction base limit of 9,040 euros per year applies to each of the spouses in their respective individual personal income tax returns.

The DGT's ruling

Under the community property regime, if individual filing is chosen, each spouse may include in their deduction base 50% of the amounts paid with community funds for the acquisition of the dwelling. This limit of 9,040 euros per year applies independently to each income tax return. The deduction applies to the amounts paid for acquisition or renovation, including amortization and interest.

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