To answer your query, it is necessary to know whether you and your spouse occupied the property as your principal private residence for some of the period of ownership.
Presuming you did, only a portion of the €100k loss may be allowable.
More info here:
Your property questions answered
If the property was an investment that was never your PPR, then all the loss is allowable and split 50/50.
On another point, you are selling a property that is below the price you paid for it - sounds like a Celtic tiger purchase. Make sure you include all the costs of acquisition (including stamp duty as that was much higher years ago, legal fees, surveyor fees etc) and costs of disposal (legal, estate agent etc) in order to maximise any allowable loss.