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V1140-20 ·29 April 2020 ·consulta-vinculante Medium impact
Tax

New lease agreement does not prevent rental deduction for habitual home

The consultant asks whether the deduction for rental of a habitual home can be maintained after ending the initial contract and signing a new one. 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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2020-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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