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V0697-20 3 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Spouses under community property regime may split 50% of main residence tax relief if both applied it before 2013

A taxpayer inquired whether, after marrying under the community property regime, they could split the tax relief for investment in their main residence with their spouse or if they were entitled to 100%. The Directorate General of Taxes (DGT) ruled that, as it is the family home, payments made with community funds are attributed 50% to each spouse, provided that both had exercised the tax relief prior to 2013.

The question raised

Possibility for both spouses, upon entering into marriage, to apply the deduction for investment in a primary residence based, for each, on 50 percent of the community funds used to amortize the debt acquired by the spouse who purchased the dwelling as a single person in 1999, or whether the right to apply the deduction remains solely with the taxpayer, who acquired it as a single person, based on 100 percent of the amounts paid.

The DGT's ruling

Under the community property regime, amounts paid with common funds to amortize a loan for a dwelling acquired prior to marriage are attributed equally to each spouse. To apply the transitional regime following the abolition of the deduction in 2013, it is a requirement that each spouse has applied the deduction in any tax year prior to said date. If one spouse did not apply it before 2013, they cannot access the transitional regime nor transfer their right to the other spouse.

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