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V3011-20 6 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Tax deduction for main residence investment cannot be applied following separation without marriage

A taxpayer inquired whether they could continue to claim tax deductions for mortgage payments on their main residence after separating from a partner without being married. The Directorate General for Taxes (DGT) ruled that this is not possible, as the law requires the separation to be either judicial or matrimonial.

The question raised

Possibility for the taxpayer to apply the deduction for investment in the primary residence following the implementation of the aforementioned Measures, for the amounts paid under the indicated loan.

The DGT's ruling

To maintain the deduction for investment in the primary residence after it ceases to be one's own residence, it is necessary that the dwelling continues to be the residence of the common children and of the parent with whom they reside. Furthermore, this change in situation must derive from matrimonial nullity, divorce, or judicial separation. As there is no matrimonial bond in the case consulted, the legal requirements are not met.

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