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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.
Cuestión planteada Si en 2018 puede aplicar la deducción por alquiler de vivienda habitual a pesar de no haberla aplicado en un periodo impositivo anterior a 2015.
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 por las cantidades satisfechas en un periodo impositivo anterior a esa fecha. El hecho de no haber ejercido el derecho por no estar obligado a declarar en periodos previos no impide aplicar la deducción en 2018, siempre que se cumplan los requisitos legales.
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