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V1191-22 ·26 May 2022 ·consulta-vinculante Medium impact
Tax

Right to rent deduction retained after new lease with heir

A taxpayer enquired whether they could continue claiming the deduction for rental of habitual residence after signing a new lease with the heir of the original owner. The DGT confirms that the new lease is deemed a continuation of the previous one for the purposes of the 15th transitional provision of the IRPF law.

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2022-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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