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A divorced taxpayer asks whether they can maintain the tax deduction for investment in their main residence and how to tax the rental income from their share of the property. The Directorate General for Taxes (DGT) rules that the investment deduction cannot be claimed if the property is no longer the habitual residence of the children, and that the taxpayer must declare 50% of the rental income.
Question posed A. Regarding the owned dwelling:
To maintain the deduction for investment in housing following a divorce, the dwelling must continue to be the habitual residence of the common children and the parent with whom they reside. If the dwelling ceases to hold that status, the right to the deduction is lost. Regarding rental income, returns on real estate capital are attributed according to legal ownership; therefore, as a 50% co-owner, half of the total returns is allocated to them.
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