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V2483-16 ·7 June 2016 ·consulta-vinculante Medium impact
Tax

Deduction for rental of habitual home available under transitional regime if contract predates 2015

The consultant asks whether the deduction for rental of habitual home can still be applied from 2015. The DGT responds that although the deduction was suspended, a transitional regime applies to those with pre-2015 contracts.

In 5 key points

How it affects those involved

Taxpayers with pre-2015 rental contracts may continue to benefit from a transitional deduction for the rental of their habitual home.

Lifecycle

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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