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V0109-18 ·18 January 2018 ·consulta-vinculante Medium impact
Tax

Deduction for rental of habitual home available under transitional regime

The consultant asks whether they can claim the rental deduction for their public protection housing rented to a cooperative in which they are a partner. The DGT responds that although the deduction was abolished, the transitional regime allows it to be applied if the conditions were met before 2015.

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2018-01-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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