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V1462-24 17 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Deduction for investment in main residence cannot be applied after donating property ownership

A taxpayer inquired whether she could continue to claim the deduction for investment in her main residence after donating her property to her husband in 2022. The Directorate General for Taxes (DGT) ruled that the loss of ownership of the property prevents the continued application of said deduction.

The question raised

To determine whether there is a right to apply the deduction for investment in the primary residence following the donation of the property.

The DGT's ruling

The right to the deduction for investment in the primary residence is linked to the ownership of full title to the property, whether in its entirety or as an undivided share. Upon ceasing to be the owner of the property due to a donation, the taxpayer loses the right to the deduction from that moment, even if they continue to reside in it or continue paying the mortgage.

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