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The taxpayer asks whether rental expenses for a second home for work purposes can be deducted. The DGT responds that this is not possible as the contract was not signed before 2015.
Question raised: Whether a deduction for housing rental could be applied in Personal Income Tax returns for the fiscal years in which the residence is rented due to employment. If so, what is the documentation required to justify the application of said deduction.
The deduction for the rental of a primary residence was abolished with effect from January 1, 2015. Only those who have contracts entered into prior to that date and have been entitled to the deduction in previous periods may apply it. As the contract was not signed before said date, the deduction is not applicable.
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