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A taxpayer asks whether rent on their habitual residence can be deducted having paid rent to a parent's name. The DGT responds that only the party signing the lease can be considered a tenant.
Question raised: Whether they would be entitled to claim the deduction for the rental of a primary residence
To apply the deduction for the rental of a primary residence, the taxpayer must pay the rental amounts and be the lessee according to the contract. According to the doctrine of the Supreme Court, the status of lessee is held solely by the signatory of the contract. Therefore, if the contract is in the name of a third party, the payment of rent does not entitle one to the deduction.
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