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V3803-16 ·9 September 2016 ·consulta-vinculante Medium impact
Tax

Deduction for rent not allowed if not landlord

The taxpayer asks whether they can deduct rent for their partner's home after moving there and paying half the cost. The DGT responds that no deduction is allowed as the taxpayer is not the contract holder.

In 6 key points

Lifecycle

2016-09-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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