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V1737-18 18 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por alquiler

Deduction for rental of habitual residence can be maintained if contract enters into tacit renewal

The consultant asks whether the deduction for rental of habitual residence can continue after the initial contract ends. The DGT responds that, as the contract was signed before 2015, tacit renewal allows the right to the deduction to be preserved.

The question raised

Question raised: Whether the deduction for the rental of a primary residence may continue to be applied

The DGT's ruling

Taxpayers with contracts entered into before January 1, 2015, may apply the deduction according to the previous regulations through the transitional regime. Tacit renewal creates a new contract identical to the original one, except regarding its duration. Therefore, the contract remains in force for the purposes of the deduction during the period of tacit renewal.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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