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V1783-22 27 July 2022 · 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 if only usufruct is held

A spouse donated the bare ownership of their share of the property to the other, retaining only the usufruct. A query was made as to whether mortgage loan payments could still be deducted.

The question raised

Possibility for spouse A, while holding the usufruct over an undivided half, to claim the deduction for investment in the primary residence for the amounts paid towards the mortgage loan.

The DGT's ruling

To apply the deduction for investment in the primary residence, the taxpayer must have acquired at least an undivided share of full ownership. As the usufructuary is not the holder of full ownership of any undivided share of the dwelling, they are not entitled to claim the deduction, even if the dwelling is their primary residence.

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