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V0679-18 ·14 March 2018 ·consulta-vinculante Medium impact
FISCAL

Deduction for rental of habitual residence can be maintained with same landlord

The consultant asks whether the deduction for rental of habitual residence can be applied after signing a new lease with the same landlord and an increased rent. The DGT responds that the new contract is considered a continuation of the previous one for the purposes of the temporary provision.

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2018-03-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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