Skip to content
V1490-20 ·20 May 2020 ·consulta-vinculante Medium impact
FISCAL

Deduction for rental of habitual residence possible if entitlement existed before 2015

The taxpayer asks whether the deduction for rental of habitual residence can be claimed in 2018 having not claimed it in previous years before 2015. The tax authority responds that it is possible if the requirements for entitlement to the deduction in a prior period before 2015 were met, even if no declaration was filed.

In 6 key points

Lifecycle

2020-05-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact