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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.
Cuestión planteada Si en 2016 puede aplicar la deducción por alquiler de vivienda habitual a pesar de no haberla aplicado en un periodo impositivo anterior a 2015.
Para aplicar el régimen transitorio, el contribuyente debe haber celebrado un contrato de arrendamiento antes del 1 de enero de 2015 y haber satisfecho cantidades por el alquiler antes de esa fecha. Es necesario que el contribuyente hubiera tenido derecho a la deducción por las cantidades satisfechas en un periodo impositivo anterior a 2015. Si el contribuyente tenía derecho a la deducción en 2013 o 2014, aunque no la ejercitara por no estar obligado a declarar, puede aplicarla en 2016 si cumple los requisitos legales.
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