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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.
Cuestión planteada Si podría seguir aplicando la decucción por alquiler de vivienda habitual.
La deducción por alquiler de vivienda habitual se puede aplicar bajo el régimen transitorio de la disposición transitoria decimoquinta de la LIRPF si se celebró un contrato antes del 1 de enero de 2015. La suscripción de un nuevo contrato con un nuevo propietario se considera continuación del anterior a los efectos de dicha disposición. Por tanto, el cambio de arrendador o de renta no impide el derecho a seguir practicando la deducción si se cumplen los requisitos.
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