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V2047-25 4 November 2025 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · proindiviso

Each spouse must individually tax their 50% property purchase under their own tax rate

A couple under separate property laws asks whether each can tax their share of the primary residence. The DGT confirms each spouse is individually liable for their share and must apply their respective tax rate.

The question raised

Whether in this transaction each of the spouses holds the status of an individual taxable person with respect to their 50 percent share in said acquisition and, consequently, whether each of them may apply the tax rate that corresponds to them according to their personal situation and regional regulations.

The DGT's ruling

The acquisition of housing as joint owners triggers the taxable event for each spouse. Each acquirer is a taxable person for the portion of full ownership that corresponds to them. In their individual settlement, each shall apply the corresponding tax rate according to their personal circumstances and the regulations of their Autonomous Community.

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