Doctrine by topic · DGT Observatory

Private Funds: 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

Settled doctrine High confidence 16 rulings · 2014–2025

Current position

The deduction for investment in the primary residence is applied based on the ownership of the property and the undivided share that each spouse satisfies with their private funds. Under the community property regime (régimen de gananciales), ownership is determined by the proportion of the contributions made by each spouse and the community property. If there are joint and several borrowers, it is presumed that the installments are paid in equal parts, limiting the deduction to each person's ownership percentage. Any excess payment over the ownership share does not constitute reinvestment.

The DGT's position remains constant in determining ownership based on actual contributions and undivided ownership. No doctrinal changes are observed, but rather a repeated application of the rule that the deduction is limited to each spouse's ownership percentage. The most recent rulings simply clarify the application of this limit in cases of joint and several borrowers with unequal ownership shares.

Analysis based on 15 of 16 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

16
V0493-25 27 Mar 2025

Home ownership deduction based on property ownership and own funds

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualproindivisorégimen de separación de bienesprestatario solidarioparte indivisa LIRPF — Ley 35/2006 del IRPF art. 67.1LIRPF — Ley 35/2006 del IRPF art. 68.1
Affects CompanyExpat · Non-residentIndividual
V3524-20 10 Dec 2020

Full mortgage deduction unavailable if paying the co-owner's share

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualprestatario solidariomitad indivisarégimen transitorioparte alícuota LIRPF — Ley 35/2006 del IRPF art. 67.1LIRPF — Ley 35/2006 del IRPF art. 68.1
Affects CompanyExpat · Non-residentIndividual
V1567-17 19 Jun 2017

Full mortgage tax deduction unavailable if only 50% owner of the property

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualrégimen transitorioparte indivisaprestatario solidariofondos privativos LIRPF — Ley 35/2006 del IRPF art. 67.1LIRPF — Ley 35/2006 del IRPF art. 68.1
Affects CompanyExpat · Non-residentIndividual

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