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V0997-20 ·22 April 2020 ·consulta-vinculante Medium impact
Tax

Rent allowance deduction requires tenant status

The DGT responds that a daughter cannot claim the deduction for her father's habitual residence rental payment as she does not hold tenant status.

In 5 key points

How it affects those involved

The daughter cannot claim the rental deduction as she is not the legal tenant.

Lifecycle

2020-04-22PublishedPublished 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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