If one spouse gives their share of a property to the other spouse for use free of charge after separation or divorce, this is regarded as maintenance for tax purposes.
The spouse who uses the property must pay tax on this benefit as maintenance income in the amount of the rental value of the part of the property transferred. In doing so, he may not apply the usual deduction of 40% that applies to the imputed rental value.
It is also considered maintenance if one separated or divorced spouse pays the mortgage interest for the other.