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V2966-16 ·27 June 2016 ·consulta-vinculante Medium impact
Tax

Deduction for rental of habitual residence applicable in 2015 for pre-2015 contracts

The consultant asks whether the deduction for rental of habitual residence can be applied in 2015 following its abolition. The DGT confirms it is possible due to the transitional regime for contracts concluded before 2015.

In 5 key points

How it affects those involved

Taxpayers who entered into rental agreements before 2015 may still claim the deduction for habitual residence under the transitional regime.

Lifecycle

2016-06-27PublishedPublished 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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