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V1954-18 ·2 July 2018 ·consulta-vinculante Medium impact
Tax

Deduction for rent not allowed if not named in lease contract

A taxpayer asks whether rent on their habitual residence can be deducted having paid rent to a parent's name. The DGT responds that only the party signing the lease can be considered a tenant.

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2018-07-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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