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V0683-16 ·19 February 2016 ·consulta-vinculante Medium impact
Tax

Requirements to claim rental deduction under transitional regime

A taxpayer and their spouse ask whether they can claim the deduction for habitual rental property from 2015. The DGT responds that they cannot, as they do not meet the transitional regime's requirements.

In 5 key points

How it affects those involved

Taxpayers must meet specific conditions to qualify for the transitional rental deduction; failure to do so excludes eligibility.

Lifecycle

2016-02-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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