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The taxpayer asks whether the deduction for rental of habitual residence can be claimed in 2018 having not claimed it in previous years before 2015. The tax authority responds that it is possible if the requirements for entitlement to the deduction in a prior period before 2015 were met, even if no declaration was filed.
Question raised: Whether in 2018 the deduction for the rental of a primary residence may be applied despite not having applied it in a tax period prior to 2015.
To apply the transitional regime, the taxpayer must have entered into a lease agreement before 2015 and must have been entitled to the deduction for the amounts paid in a tax period prior to that date. The failure to have exercised the right due to not being required to file tax returns in previous years does not prevent the application of the deduction in 2018, provided that the legal requirements are met.
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