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The consultant asks whether the deduction for rental of habitual housing can be applied after signing a new lease with a different landlord and higher rent. The DGT responds that the new contract is considered a continuation of the previous one for the purposes of the transitional provision.
Question posed: Whether the deduction for the rental of a primary residence could continue to be applied.
The deduction for the rental of a primary residence may be applied if the transitional regime of the fifteenth transitional provision of the Personal Income Tax Law (LIRPF) is met. A new contract entered into with a new owner is considered, for the exclusive purposes of said provision, as a continuation of the previous one. Therefore, the signing of a new contract does not prevent the right to continue applying the deduction.
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