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V1671-16 ·18 April 2016 ·consulta-vinculante Medium impact
Tax

Proportional rent deduction possible until move of residence

The consultant asks whether rent for their habitual residence can be deducted in 2015 for the period before moving. The DGT responds that, thanks to the transitional regime, the deduction can be applied up to the date of residence change.

In 5 key points

Lifecycle

2016-04-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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