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The consultant asks whether the deduction for rental of habitual residence can be applied after extending the contract with a price increase. The DGT responds that, as it is a continuation of the previous contract, the right is preserved under the transitional regime.
Cuestión planteada Si podría seguir aplicando la deducción por alquiler de vivienda habitual
Los contribuyentes que celebraron un contrato de alquiler antes del 1 de enero de 2015 pueden aplicar la deducción según la normativa anterior mediante el régimen transitorio de la DT 15ª de la LIRPF. La suscripción de un nuevo contrato con el mismo arrendador se considera continuación del anterior a efectos de esta disposición. Por tanto, la prórroga del contrato no impide el derecho a seguir practicando la deducción si se cumplen los requisitos.
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