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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.
Cuestión planteada Derecho a seguir practicando la deducción por alquiler de vivienda habitual.
Para aplicar la deducción bajo el régimen transitorio, el contribuyente debe haber celebrado un contrato de arrendamiento antes del 1 de enero de 2015 y haber tenido derecho a la deducción en un periodo anterior a esa fecha. La suscripción de un nuevo contrato con el mismo arrendador se considera continuación del anterior para los efectos de la disposición transitoria decimoquinta de la LIRPF. Por tanto, este cambio no impide el derecho a seguir practicando la deducción si se cumplen los requisitos.
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