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A taxpayer enquired whether the deduction for rental of habitual residence could be applied in 2015 after the death of the owners and the signing of a new contract with the heir. The DGT responds that the deduction is applicable under the temporary regime of the law.
Cuestión planteada Derecho a practicar deducción por alquiler de vivienda habitual en el año 2015.
Los contribuyentes que celebraron un contrato de arrendamiento antes del 1 de enero de 2015 y tuvieron derecho a la deducción en un periodo anterior, pueden seguir aplicándola según la redacción de la ley vigente a 31 de diciembre de 2014. La suscripción de un nuevo contrato con el nuevo propietario por transmisión de la vivienda se considera, a efectos de la disposición transitoria decimoquinta de la LIRPF, como continuación del anterior. Por tanto, el nuevo contrato no impide el derecho a la deducción.
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