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V1737-18 ·18 June 2018 ·consulta-vinculante Medium impact
Tax

Deduction for rental of habitual residence can be maintained if contract enters into tacit renewal

The consultant asks whether the deduction for rental of habitual residence can continue after the initial contract ends. The DGT responds that, as the contract was signed before 2015, tacit renewal allows the right to the deduction to be preserved.

In 5 key points

How it affects those involved

Taxpayers who signed rental contracts before 2015 may continue to claim the deduction for rental of habitual residence due to tacit renewal.

Lifecycle

2018-06-18PublishedPublished 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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