Doctrine by topic · DGT Observatory

Joint and Several Debtor: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Refined position High confidence 8 rulings · 2014–2026

Current position

The status of a joint and several debtor in a loan does not, in itself, generate the receipt of income from real estate capital nor does it allow for the deductibility of expenses. To deduct interest and financing expenses, these must be linked to the generation of income and must be effectively assumed by the person declaring them. In the context of investment in a primary residence, the taxpayer may deduct their share of the joint and several debt plus the portion they prove was lent by the other co-owners to reduce the debt with them.

The DGT's position has moved from treating the release of joint and several debt through the lens of donations or asset transfers (V2287-14), to establishing strict accreditation requirements for the deduction for investment in a primary residence (V2972-20, V0489-23). Recently, it has been specified that mere joint and several liability in the debt does not grant rights to income nor allow for the deduction of expenses if there is no direct link to the generation of said income (V0576-26).

Turning points

  1. V2972-20

    Establishes that to deduct more than the share of the joint and several debt, the taxpayer must prove that the other co-owner lent them the necessary portion to complete their investment.

  2. V0576-26

    Clarifies that the status of a joint and several debtor does not, in itself, generate the receipt of income nor allow for the deductibility of expenses.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V0576-26 11 Mar 2026

Incomes and mortgage expenses cannot be declared without property ownership

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliariotitularidad jurídicadeudor solidariogastos de financiaciónimputación de rentas LIRPF — Ley 35/2006 del IRPF art. 11.1LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V2972-20 2 Oct 2020

75% of loan instalments may be deductible if debt with co-owner is proven

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualdeudor solidariotitularidad indivisarégimen transitoriobase de deducción LIRPF — Ley 35/2006 del IRPF art. 68.1.1ºLIRPF — Ley 35/2006 del IRPF art. 67.1
Affects CompanyExpat · Non-residentIndividual

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