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A taxpayer and their spouse ask whether they can claim the deduction for habitual rental property from 2015. The DGT responds that they cannot, as they do not meet the transitional regime's requirements.
Cuestión planteada Posibilidad de practicar la deducción por alquiler de vivienda habitual en los años 2015 y siguientes, tanto por parte del consultante como de su cónyuge.
Para aplicar la deducción por alquiler de vivienda habitual bajo el régimen transitorio, el contribuyente debe haber celebrado un contrato antes de 2015 y haber tenido derecho a la deducción por las cantidades satisfechas en un periodo anterior a esa fecha. En este caso, el consultante no tuvo derecho por superar la base imponible permitida y su cónyuge no tenía la vivienda como habitual antes de 2015.
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