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The consultant asks whether the deduction for rental of a habitual home can be maintained after ending the initial contract and signing a new one. The DGT responds that the new contract is considered a continuation of the previous one for the purposes of the temporary provision.
Cuestión planteada Si podría seguir aplicando la deducción por alquiler de vivienda habitual.
La suscripción de un nuevo contrato de arrendamiento por la finalización del contrato inicial se considera, a los exclusivos efectos de la aplicación de la disposición transitoria decimoquinta de la LIRPF, como continuación del anterior. Por tanto, la firma de este nuevo contrato no impide el derecho a seguir practicando la deducción por alquiler de la vivienda habitual.
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