Back to index
V2007-14 25 July 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen de gananciales

Spouses in community property regime may claim homeowner tax relief based on ownership share and transitional regime compliance

A taxpayer who purchased their home in 2012 and will marry in 2015 under the community property regime (gananciales) inquired whether both spouses could claim the tax deduction for investment in their primary residence using community funds to repay the mortgage. The Directorate General for Tax (DGT) ruled that ownership will be held pro indiviso according to respective contributions and that the right to the deduction depends on meeting the requirements of the transitional regime.

The question raised

Possibility for each of the spouses, following marriage under the community property regime in 2015, to claim the deduction for investment in the primary residence based, for each, on 50 percent of the community funds used to amortize the debt incurred through the acquisition made while single in 2012 by the taxpayer; taking into account the abolition of the deduction and the transitional regime introduced by Law 16/2012 as of the 2013 tax year.

The DGT's ruling

Ownership of the dwelling shall be held pro indiviso between the spouses and the community property regime in proportion to the contributions of each. Payments made with community funds to amortize the debt are imputed at 50% to each spouse. The original owner may only count 50% of those community payments for their deduction, provided they comply with the transitional regime. The spouse who acquires ownership following the abolition of the deduction shall not be entitled to apply it.

Book your free first meeting