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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.
Question posed: Whether the deduction for the rental of a primary residence could continue to be applied.
To apply the deduction for the rental of a primary residence under the transitional regime, the new contract entered into upon the expiration of the initial contract shall be considered, for the exclusive purposes of the fifteenth transitional provision of the Personal Income Tax Law (LIRPF), a continuation of the previous one. Therefore, the signing of this new contract shall not prevent the right to continue applying the deduction.
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