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The taxpayer asks whether they can claim the deduction for rental of habitual residence in 2016 having not claimed it in previous years due to not being required to declare. The DGT responds that they can if they met the conditions for entitlement to the deduction in periods prior to 2015.
Question posed: Whether in 2016 the deduction for rent of the habitual residence can be applied despite not having applied it in a tax period prior to 2015.
To apply the transitional regime, the taxpayer must have entered into a lease agreement before January 1, 2015, and must have been entitled to the deduction for amounts paid in a period prior to that date. If the taxpayer met the legal requirements in 2013 or 2014, they may apply the deduction in 2016 even if they did not previously exercise the right because they were not required to file a tax return.
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