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The DGT responds that a daughter cannot claim the deduction for her father's habitual residence rental payment as she does not hold tenant status.
Question posed: Application of the rental deduction in the event that the payment of the lease rent is made by the future heir of the tenant.
The deduction for the rental of the primary residence is limited exclusively to the lessee who entered into the contract before 2015 and has paid amounts for said rental prior to that date. In the case presented, the daughter does not meet the requirements as she does not hold the status of lessee, a status that could only be acquired through subrogation following the death of the holder.
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