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V2730-18 ·15 October 2018 ·consulta-vinculante Medium impact
Tax

Deduction for rent of habitual residence may be maintained under tacit renewal

The consultant asks whether the deduction for rent of habitual residence can be continued after the original contract ends and a tacit renewal begins. The tax authority states that, under the transitional regime, the contract is considered valid for this purpose.

In 5 key points

How it affects those involved

The transitional regime allows the deduction for habitual residence rent to continue under tacit renewal of the lease agreement.

Lifecycle

2018-10-15PublishedPublished 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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