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V2034-17 ·27 July 2017 ·consulta-vinculante Medium impact
Tax

Right to rent deduction retained after property transfer

A taxpayer enquired whether they could continue claiming the deduction for rental of habitual residence after selling their property to a third party and signing a new lease. The DGT confirms that the new contract is deemed a continuation of the previous one for the purposes of the temporary regime in the Income Tax Law.

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2017-07-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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