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The consultant asks whether rent for their habitual residence can be deducted in 2015 for the period before moving. The DGT responds that, thanks to the transitional regime, the deduction can be applied up to the date of residence change.
Cuestión planteada Si en la declaración del impuesto del año 2015 podría practicar deducción por el tiempo en que residió en la vivienda.
Los contribuyentes que hubieran celebrado un contrato de alquiler antes del 1 de enero de 2015 y hubieran tenido derecho a la deducción en periodos anteriores, pueden aplicarla según la normativa vigente a 31 de diciembre de 2014. En este caso, la deducción es aplicable hasta la fecha del cambio de residencia del consultante.
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