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V0659-19 ·26 March 2019 ·consulta-vinculante Medium impact
Tax

Deduction for rental of habitual residence can be maintained after contract extension

The consultant asks whether the deduction for rental of habitual residence can be applied after extending the contract with a price increase. The DGT responds that, as it is a continuation of the previous contract, the right is preserved under the transitional regime.

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2019-03-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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