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The taxpayer asks whether they can claim the deduction for renting their main residence after having lived in it for only seven months in 2013. The DGT responds that the regulations do not require a minimum period of residence to access the deduction.
Cuestión planteada Posibilidad de practicar la deducción por alquiler de la vivienda habitual en el Impuesto sobre la Renta de las Personas Físicas del período impositivo 2013 por el alquiler de la vivienda referida.
Para aplicar la deducción por alquiler de vivienda habitual se requiere satisfacer cantidades por dicho concepto y que la base imponible sea inferior al límite legal. La normativa de IRPF no exige una permanencia mínima en la vivienda una vez establecida la residencia habitual. La deducción se aplicará por las cantidades pagadas que formen parte de la base de deducción y siempre que se cumplan los requisitos de la normativa.
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