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The consultant asks whether the deduction for rental of habitual residence can still be applied after the removal of the general rule. The DGT responds that, thanks to the transitional regime, the deduction applies if the original contract predates 2015 and continues through tacit renewal.
Cuestión planteada Si podría seguir practicando la deducción por alquiler de vivienda habitual.
Los contribuyentes que celebraron un contrato de alquiler antes del 1 de enero de 2015 y que ya tenían derecho a la deducción pueden seguir aplicándola según la normativa vigente a 31 de diciembre de 2014. La tácita reconducción crea un nuevo contrato igual al inicial, por lo que el contrato de arrendamiento mantiene su vigencia a efectos de la deducción. Así, se mantiene el derecho a la deducción durante los periodos en que el contrato esté en tácita reconducción.
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