Doctrine by topic · DGT Observatory

Shared Ownership: DGT doctrinal evolution

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

← DGT Observatory

How the DGT's position has evolved

Stable position High confidence 24 rulings · 2014–2025

Current position

In cases of shared ownership, tax benefits and exemptions are applied proportionally to the percentage of participation of each taxpayer. In the case of SELAE prizes, the exemption is prorated according to the share of each co-owner. For deductions for the primary residence, the base is limited to the percentage of ownership of the property, regardless of who pays the installments.

The DGT's position is constant in the application of proportionality. Throughout the rulings, it is confirmed that both exemptions on prizes and deductions for housing or reductions for elements acquired before 1995 must be calculated individually according to the ownership share of each subject.

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

Rulings on this topic

24
V1533-25 26 Aug 2025

Cannot deduct 100% of mortgage if only 33.33% of property ownership held

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualtitularidad compartidapréstamo solidariocopropiedadbase de deducción LIRPF — Ley 35/2006 del IRPF art. 68.1.1ºLIRPF — Ley 35/2006 del IRPF art. DT 18ª
Affects CompanyExpat · Non-residentIndividual
V1519-24 20 Jun 2024

Shared lottery winnings: the €40,000 exemption is apportioned among co-owners

SG de Impuestos sobre la Renta de las Personas Físicas
gravamen especialtitularidad compartidaimporte exentobase imponibleretención LIRPF — Ley 35/2006 del IRPF art. Disposición adicional 33ªLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V2345-20 9 Jul 2020

Shared lottery prizes: tax exemption is apportioned among co-owners

SG de Impuestos sobre la Renta de las Personas Físicas
gravamen especialtitularidad compartidacuantía exentamediación de pagoautoliquidación LIRPF — Ley 35/2006 del IRPF art. disposición adicional trigésima terceraLGT — Ley 58/2003 General Tributaria art. 89.1
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
V2469-15 5 Aug 2015

Lottery prizes held jointly are taxed according to each co-owner's share

SG de Impuestos sobre la Renta de las Personas Físicas
gravamen especialtitularidad compartidamediación de pagobase imponiblecuantía exenta LIRPF — Ley 35/2006 del IRPF art. Disposición adicional trigésima terceraLey 16/2012
Affects CompanyExpat · Non-residentIndividual
V2085-14 30 Jul 2014

Bingo prizes taxed as capital gains and ineligible for €2,500 exemption

SG de Impuestos sobre la Renta de las Personas Físicas
ganancias patrimonialesgravamen especialexenciónbase imponible generaltitularidad compartida LIRPF — Ley 35/2006 del IRPF art. 11.5LIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Beckham Law & impatriate taxationTalk to the team applying this doctrine daily.
IRPF Spain 2026 CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact