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A son asks whether he can claim the deduction for rental of habitual home after assuming a contract signed by his father in 2012. The DGT responds that he has no right to the deduction as he did not pay rent before 2015 and had no entitlement to the deduction prior to that date.
Cuestión planteada Derecho a practicar deducción por alquiler de vivienda habitual por parte del hijo.
Para aplicar la deducción transitoria, el arrendatario debe haber celebrado el contrato antes del 1 de enero de 2015, haber satisfecho cantidades por el alquiler antes de esa fecha y haber tenido derecho a la deducción en un periodo anterior a dicha fecha. El contribuyente que se subroga en un contrato antiguo no cumple estos requisitos si no realizó pagos ni tuvo derecho a la deducción antes de 2015.
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