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The consultant asks whether the deduction for rental of habitual home can still be applied from 2015. The DGT responds that although the deduction was suspended, a transitional regime applies to those with pre-2015 contracts.
Cuestión planteada Posibilidad de practicar deducción por alquiler de vivienda habitual en el año 2015 y sucesivos.
Los contribuyentes que hubieran celebrado un contrato de arrendamiento con anterioridad al 1 de enero de 2015 y hubieran satisfecho cantidades por el alquiler de su vivienda habitual antes de esa fecha, pueden aplicar la deducción. Para ello, es necesario haber tenido derecho a dicha deducción en un período impositivo anterior al 1 de enero de 2015. La deducción se aplicará según la redacción de la ley vigente a 31 de diciembre de 2014.
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