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A taxpayer asks whether they can claim the deduction for habitual rental property after taking over a lease. The DGT responds that the requirements of the transitional regime are not met.
Question raised: Right to claim the deduction for the rental of a primary residence.
To apply the deduction for the rental of a primary residence under the transitional regime, the taxpayer must have entered into a contract before January 1, 2015, and must have been entitled to the deduction in a tax period prior to that date. In this case, as there was no prior entitlement to the deduction, the requirements of the fifteenth transitional provision of the Personal Income Tax Law (LIRPF) are not met.
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