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A taxpayer asks whether rent deduction for habitual residence can be claimed when the lease is in their spouse's name, even if payments are made from marital funds. The DGT responds that the renter status only applies to the party who signs the lease.
Cuestión planteada Posibilidad de practicar la deducción por alquiler de vivienda habitual teniendo en cuenta que su cónyuge consta como único titular del contrato de arrendamiento si bien la renta se satisface con fondos gananciales.
Para aplicar la deducción por alquiler de vivienda habitual, el contribuyente debe satisfacer las cantidades y ostentar la calidad de arrendatario. Según la doctrina del Tribunal Supremo, la calidad de arrendatario la tiene únicamente el firmante del contrato. Aunque el contrato tenga efectos internos entre cónyuges por el régimen de gananciales, los derechos y obligaciones del arrendamiento afectan solo a las partes firmantes.
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