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V1150-25 1 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Deduction for home investment not possible without property ownership

A taxpayer asks whether a home loan payment can be deducted since the property belongs to their mother. The DGT responds that this is not possible due to the lack of ownership requirement.

The question raised

To determine whether they are entitled to apply the deduction for investment in primary residence.

The DGT's ruling

To apply the deduction for investment in primary residence under the transitional regime, the taxpayer must fulfill two requirements: acquiring the property (at least an undivided share of its full ownership) and that it serves as their primary residence. Since the inquirer is not the owner of the property, they cannot apply the deduction even if they pay the mortgage loan.

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