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V2850-16 ·22 June 2016 ·consulta-vinculante Medium impact
Tax

Deduction for rental of habitual home can be maintained upon signing new lease after property inheritance

A taxpayer enquired whether the deduction for rental of habitual home could be applied in 2015 after signing a new contract with the heir of the deceased owner. The DGT responds that the new contract is considered a continuation of the previous one for the purposes of the transitional provision.

In 5 key points

How it affects those involved

The new lease following inheritance is treated as a continuation of the original rental agreement for transitional tax purposes.

Lifecycle

2016-06-22PublishedPublished 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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