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V3288-18 28 December 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Deduction for principal residence may be maintained after divorce even if children no longer reside there

A divorced taxpayer has enquired whether they can continue to claim the deduction for investment in their principal residence after they and their children cease to reside in the former family home. The Directorate General for Taxes (DGT) has ruled that the taxpayer may maintain the right to the deduction for the amounts paid corresponding to their share of ownership.

The question raised

Possibility of continuing the practice of the deduction in each fiscal year based on the amounts paid, where the applicant and the children are the ones who cease to reside in the dwelling.

The DGT's ruling

The taxpayer retains the right to the deduction for investment in the primary residence following a divorce if they maintain their ownership percentage and continue to meet the loan obligations. This right persists regardless of the child custody arrangement, even if the children cease to reside in the dwelling. The deduction shall be applied based on the amounts paid for the acquisition of their undivided share of ownership.

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