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V3120-20 ·20 October 2020 ·consulta-vinculante Medium impact
Tax

Right to rent deduction retained after property transfer and subrogation

A taxpayer inquired whether the rent deduction for habitual residence could be maintained after property sale and the new owner's subrogation. The DGT confirms that the new contract is deemed a continuation of the original for the purposes of the 15th transitional provision of the IRPF law.

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2020-10-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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