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V0973-15 ·27 March 2015 ·consulta-vinculante Medium impact
Tax

Deduction for rental of habitual residence applicable from establishment of residence

A taxpayer asks whether the deduction for rental of habitual residence can be applied in 2014 after moving for employment. The DGT responds that it is possible from the date of establishing residence, provided the conditions on taxable base and rental expense are met.

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2015-03-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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