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V2484-16 ·7 June 2016 ·consulta-vinculante Medium impact
Tax

Deduction for rental of habitual residence maintainable after succession

A taxpayer enquired whether the deduction for rental of habitual residence could be applied in 2015 after the death of the owners and the signing of a new contract with the heir. The DGT responds that the deduction is applicable under the temporary regime of the law.

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Lifecycle

2016-06-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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