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V1549-25 2 September 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Spouse donating share in home loses home investment deduction

A spouse wishes to donate their share in the habitual residence to the other, retaining both parties' mortgage payments. The DGT states that the donor loses the deduction upon ceasing to be a property owner, and the recipient cannot claim deductions for amounts paid for the donated share.

The question raised

Whether, following the donation, "B" could continue to claim the deduction, given that the dwelling maintains its status as their habitual residence, and they will continue to pay 50 percent of each payment linked to the mortgage loan.

The DGT's ruling

The donor spouse ceases to meet the requirement of property acquisition, and therefore may no longer claim the deduction. The donee spouse may continue to deduct the portion of the dwelling acquired prior to 2013 according to the transitional regime, but may not deduct the amounts paid for the new portion acquired by donation, as the loan for said portion will continue to be paid by the other spouse.

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