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The taxpayer asks whether the deduction for rental of habitual residence can be claimed in 2018 for a contract signed in 2014. The DGT confirms it is possible under the transitional regime of the fifteenth transitional provision of the LIRPF.
Cuestión planteada Si podría aplicar la deducción por alquiler de vivienda habitual en el año 2018.
Aunque la deducción fue suprimida con efectos desde el 1 de enero de 2015, la disposición transitoria decimoquinta permite aplicarla a quienes celebraron un contrato de arrendamiento antes de esa fecha y satisficieron cantidades por el alquiler antes de dicho límite. Para ello, el contribuyente debe haber tenido derecho a la deducción en un período impositivo anterior al 1 de enero de 2015. En este caso, al haberse suscrito el contrato en 2014, se puede practicar la deducción en 2018.
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