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V2286-17 ·8 September 2017 ·consulta-vinculante Medium impact
Tax

Deduction for rental of habitual residence applicable in 2016 if rights existed before 2015

The taxpayer asks whether they can claim the deduction for rental of habitual residence in 2016 having not claimed it in previous years due to not being required to declare. The DGT responds that they can if they met the conditions for entitlement to the deduction in periods prior to 2015.

In 6 key points

Lifecycle

2017-09-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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