Skip to content
V2658-17 ·18 October 2017 ·consulta-vinculante Medium impact
Tax

Deduction for rental of habitual home applicable in 2015 under transitional regime

A person enquired whether they could claim the deduction for rental of habitual residence in 2015 after signing a contract in 2012 without having used it previously. The DGT confirms it is possible if requirements were met in periods prior to 2015.

In 6 key points

How it affects those involved

Taxpayers who signed rental contracts before 2015 may claim the deduction if conditions were met in prior years.

Lifecycle

2017-10-18PublishedPublished 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