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V1277-22 6 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por alquiler

Deduction for rental of habitual residence possible if conditions met before 2015

A taxpayer asks whether they can claim the deduction for rental of habitual residence in 2021 and amend prior years due to prior ignorance. The DGT responds that it is possible if the lease agreement predates 2015 and the deduction was legally available in a prior period.

The question raised

Whether the rental deduction for the year 2021 can be requested, and whether supplementary Personal Income Tax (IRPF) returns can be filed for previous years.

The DGT's ruling

To apply the transitional regime, the taxpayer must have entered into a rental agreement before January 1, 2015, and must have been entitled to the deduction in a period prior to that date, even if they did not exercise it. If these requirements and the legal requirements are met, the deduction may be applied in the year 2021. Likewise, it is possible to request the rectification of self-assessments for non-prescribed previous fiscal years that have prejudiced the legitimate interests of the taxpayer.

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