Individual settlement of ITPAJD when spouses purchase a home

The Directorate General of Taxes (DGT) has clarified the tax treatment applicable when two spouses acquire a home jointly, but under a regime of joint ownership (proindiviso). This ruling addresses the nature of the taxpayer in the Transfer Tax and Stamp Duty (ITPAJD) when the property is divided among the buyers.

What the DGT has ruled

The advisory body has determined that the acquisition of a home in joint ownership triggers the taxable event independently for each spouse. Since there is a share in full ownership, each acquirer holds the status of taxpayer for the portion that corresponds to them.

Consequently, the tax settlement should not be carried out jointly under a single criterion; instead, each spouse must submit their own settlement for the percentage acquired. This implies that each will apply the tax rate that corresponds to them based on their personal circumstances and the regulations in force in their Autonomous Community.

What this means for you

If you and your spouse acquire a home under a regime of separation of assets, the tax burden will not necessarily be identical for both. As individual taxpayers, the tax base and the applicable rate will depend on each person's situation.

This criterion is relevant for purchase planning, as regional regulations and the personal conditions of each acquirer may result in a different tax amount for each part of the property.

What you should do

In an operation of this type, it is necessary to precisely identify the percentage of participation of each spouse in the purchase deed. It is fundamental to verify the specific regulations of the Autonomous Community where the property is located to determine the applicable rates. Since the settlement is individual, you must ensure that each acquirer fulfills their tax obligation independently to avoid errors in the transfer of the property.