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V2469-16 ·7 June 2016 ·consulta-vinculante Medium impact
Tax

Deduction for rental of habitual home can be maintained after new lease signed

A taxpayer asks whether the deduction for rental of habitual residence can be maintained after signing a new rental agreement in 2015. The DGT responds that the new contract is considered a continuation of the previous one for the purposes of the 15th transitional provision of the IRPF law.

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2016-06-07PublishedPublished 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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