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The consultant asks whether the deduction for rent of a habitual home can be continued after signing a new lease due to the expiry of the previous one. The DGT responds that renewal of a lease upon expiry of the previous one is considered a continuation of the original for the purposes of the 15th transitional provision.
Cuestión planteada Si podría seguir aplicando la deducción por alquiler de vivienda habitual en 2015 y ejercicios siguientes.
La suscripción de un nuevo contrato de arrendamiento el 9 de febrero de 2015 sobre la misma vivienda, debido al vencimiento natural del contrato precedente, se considera continuación del anterior a los exclusivos efectos de la aplicación de la disposición transitoria decimoquinta de la LIRPF. Por tanto, este hecho no impide el derecho a seguir practicando la deducción por alquiler de la vivienda habitual.
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