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The consultant asks whether the deduction for rental of habitual housing can be applied after signing a new lease with a different landlord and higher rent. The DGT responds that the new contract is considered a continuation of the previous one for the purposes of the transitional provision.
The transitional provision allows the deduction for rental of habitual housing to be maintained when a new lease is signed with a different landlord, provided it is seen as a continuation of the original agreement.
The fiscal team reviews your specific situation.
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