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V2867-20 23 September 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Deduction for main residence may be maintained after divorce if ownership and mortgage payments continue

A taxpayer inquired whether they could continue to claim the deduction for investment in their main residence following a divorce, given that they still pay half the mortgage for the former family home despite residing elsewhere. The Directorate General for Taxes (DGT) ruled that the deduction can be maintained for the portion of the property to which they hold ownership.

The question raised

A. Whether, in light of the new situation, they may maintain the practice of the deduction regarding the property that constituted their primary residence during the marriage.

The DGT's ruling

The taxpayer may continue to claim the deduction for investment in the primary residence following a divorce if they maintain their ownership percentage and continue to meet the loan repayment obligations. The right to the deduction applies based on the amounts paid for the acquisition of their undivided share of ownership. Any amount paid corresponding to the share of which they are not the owner shall be considered a loan or a gift in favor of the other co-owner.

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