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New guides on the latest Spanish tax and immigration developments.
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A taxpayer asks whether the deduction for rental of habitual residence can be maintained after property sale and signing of a new contract with increased rent. The DGT confirms that the new contract is considered a continuation of the previous one for temporary regulatory purposes.
The deduction for rental of habitual residence remains applicable when a new contract is signed after property transfer, provided the contract is deemed a continuation of the prior one under temporary rules.
The tax team reviews your specific situation.
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