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V4268-16 ·5 October 2016 ·consulta-vinculante Medium impact
Tax

Only rental deduction allowed for home property under contract signed before 2015

The taxpayer asks whether rental expenses for two separate properties can be deducted in 2015. The tax authority responds that only the rental deduction for the property under a contract signed before 1 January 2015 is allowed.

In 5 key points

How it affects those involved

Taxpayers can only claim the rental deduction for a property where the lease agreement was signed before 1 January 2015.

Lifecycle

2016-10-05PublishedPublished 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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