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V1476-22 ·21 June 2022 ·consulta-vinculante Medium impact
Tax

Deduction for rental of habitual home not available if tenant assumes contract without paying rent before 2015

A son asks whether he can claim the deduction for rental of habitual home after assuming a contract signed by his father in 2012. The DGT responds that he has no right to the deduction as he did not pay rent before 2015 and had no entitlement to the deduction prior to that date.

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2022-06-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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