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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.
Cuestión planteada Si se puede solicitar la deducción por alquiler del año 2021, y si se puede presentar declaraciones de IRPF complementarias de los años anteriores.
Para aplicar el régimen transitorio, el contribuyente debe haber celebrado un contrato de arrendamiento antes del 1 de enero de 2015 y haber tenido derecho a la deducción en un periodo impositivo anterior a esa fecha. Si se cumplen estos requisitos y los legales, se puede aplicar la deducción en el año 2021. Asimismo, es posible instar la rectificación de autoliquidaciones de ejercicios anteriores no prescritos mediante el procedimiento de rectificación de autoliquidaciones.
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