Skip to content
V2361-19 ·10 September 2019 ·consulta-vinculante Medium impact
Tax

Deduction for rental of habitual home possible for contracts signed before 2015

The taxpayer asks whether the deduction for rental of habitual residence can be claimed in 2018 for a contract signed in 2014. The DGT confirms it is possible under the transitional regime of the fifteenth transitional provision of the LIRPF.

In 5 key points

Lifecycle

2019-09-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact