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V2782-20 ·10 September 2020 ·consulta-vinculante Medium impact
Tax

Deduction for rental of habitual home can be maintained after new lease signed

A taxpayer asks whether the deduction for rental can be continued after signing a new lease following the end of the previous one. The DGT states that the new lease is considered a continuation of the previous one for the purposes of the 15th transitional provision of the LIRPF.

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2020-09-10PublishedPublished 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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