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V1212-17 18 May 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Right to claim the main residence investment tax relief on 100% of payments following acquisition of full ownership

A taxpayer inquired whether they could claim the main residence investment tax relief on 100% of loan instalments, given that they became the sole owner following the dissolution of a co-ownership, despite their former partner remaining a joint borrower. The Directorate General for Taxes (DGT) ruled that the full amount of payments made with personal funds can be deducted, provided their status as separate property is proven.

The question raised

Cuestión planteada Derecho del consultante a practicar la deducción por inversión en vivienda habitual en función del 100% de las cuotas de amortización que, conforme a la escritura de disolución de comunidad y condominio, viene satisfaciendo en su totalidad y no, tan solo, en función del 50% dado que continua figurando como prestatario solidario el ex copropietario.

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