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V1093-18 ·26 April 2018 ·consulta-vinculante Medium impact
Tax

Requirements for rent deduction under transitional regime for habitual residence

The taxpayer asks whether rent from two properties can be deducted in 2017 after changing residence. Tax authorities respond that only rent from a property whose contract was signed before 1 January 2015 can be deducted.

In 5 key points

How it affects those involved

Taxpayers may only deduct rent from a property contracted before 1 January 2015, limiting eligibility to specific cases.

Lifecycle

2018-04-26PublishedPublished 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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