Doctrine by topic · DGT Observatory

Joint and Several Borrower: 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 27 rulings · 2014–2025

Current position

The deduction for investment in the primary residence applies proportionally to the undivided share of ownership acquired by each borrower. In joint and several loans, it is presumed that installments are paid in equal parts, regardless of who provides the funds. If a borrower pays more than their corresponding share according to their ownership, the excess is not deductible and is considered a loan or a gift to the other co-owner.

The DGT's position has remained constant since 2014, focusing the deduction on the ownership of the property and not on the actual payment of the installments. The most recent rulings reaffirm that joint and several liability in the loan does not allow for the deduction of a percentage higher than that of the acquired ownership. No changes in criterion are observed, but rather a reiteration of the limitation based on the undivided share.

Analysis based on 23 of 27 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
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
V2742-21 10 Nov 2021

Full mortgage deduction unavailable if only 50% ownership of property is held

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualmitad indivisaprestatario solidariorégimen transitorioparte alícuota 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
V2186-20 29 Jun 2020

Full mortgage interest deduction unavailable for co-owners of a property

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualproporción de propiedadprestatario solidarioparte indivisarégimen transitorio LIRPF — Ley 35/2006 del IRPF art. 67.1LIRPF — Ley 35/2006 del IRPF art. 68.1
Affects CompanyExpat · Non-residentIndividual
V0863-19 23 Apr 2019

Full mortgage tax deduction unavailable if ownership is limited to 50%

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualrégimen transitorioprestatario solidarioparte indivisafinanciación ajena 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
V4805-16 10 Nov 2016

99.5% deduction for main residence investment possible if parental loan is proven

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualprestatario solidariotitularidad compartidarégimen transitoriobase de deducción LIRPF — Ley 35/2006 del IRPF art. 68.1.1ºLIRPF — Ley 35/2006 del IRPF art. 68.1.2º
Affects CompanyExpat · Non-residentIndividual

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