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V2159-14 5 August 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Spouses may each claim the main residence tax deduction on half of a family loan

A married couple under the community property regime enquired whether both could claim the tax deduction for investment in their main residence on an €18,100 loan granted by one spouse to the community property assets. The Directorate General of Taxes (DGT) ruled that each spouse may apply the deduction to half of the loan amount.

The question raised

Possibility for each of the spouses to claim the deduction for investment in their primary residence based on half of the amortized amount of the loan, 9,050 euros each.

The DGT's ruling

As the community property partnership lacks legal personality, the loan is understood to have been granted to the other spouse. The lender may deduct their half of the amount as a direct application of their income to the acquisition of the dwelling. The other spouse, as the borrower, may claim the deduction as they repay their half of the loaned amount. The connection between the borrower and the lender, the destination of the funds, and their repayment must be substantiated.

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