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V3232-17 15 December 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Spouses may claim 50% of the main residence tax deduction if the property is community property

A taxpayer inquired whether he and his spouse could apply the main residence investment deduction if the loan is only in his name. The Directorate General for Taxes (DGT) ruled that, as the property belongs to the community property regime, both parties may apply the deduction for their respective halves.

The question raised

Application of the deduction for investment in the acquisition of a primary residence.

The DGT's ruling

As both spouses hold full ownership through the community property regime and share residency, the deduction shall be applied by both at 50 percent. Although the loan may be in the name of only one spouse, if the property is community property and the installments are paid with community funds, both may include the deduction in their individual tax returns in equal halves.

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