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V1436-17 ·6 June 2017 ·consulta-vinculante Medium impact
Tax

Deduction for rent of habitual home can be maintained upon contract renewal

The consultant asks whether the deduction for rent of a habitual home can be continued after signing a new lease due to the expiry of the previous one. The DGT responds that renewal of a lease upon expiry of the previous one is considered a continuation of the original for the purposes of the 15th transitional provision.

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2017-06-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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