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V0642-17 ·14 March 2017 ·consulta-vinculante Medium impact
Tax

Deduction for rental of habitual home maintainable under tacit renewal

The consultant asks whether the deduction for rental of habitual residence can still be applied after the removal of the general rule. The DGT responds that, thanks to the transitional regime, the deduction applies if the original contract predates 2015 and continues through tacit renewal.

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2017-03-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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