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The consultant asks whether the deduction for rental of habitual residence can be applied after signing a new lease with the same landlord and an increased rent. The DGT responds that the new contract is considered a continuation of the previous one for the purposes of the temporary provision.
Question raised: Right to continue applying the deduction for the rental of a primary residence.
Taxpayers who entered into a rental agreement before January 1, 2015, and met the requirements may apply the deduction according to the previous wording of the Personal Income Tax Act (LIRPF). The signing of a new contract with the same lessor is considered a continuation of the previous one for the purposes of the fifteenth transitional provision of the LIRPF. Therefore, this change does not prevent the right to continue applying the deduction.
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