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V2581-17 10 October 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por alquiler

Deduction for rental of habitual residence maintained after owner change and rent increase

A taxpayer asks whether the deduction for rental of habitual residence can be maintained after property sale and signing of a new contract with increased rent. The DGT confirms that the new contract is considered a continuation of the previous one for temporary regulatory purposes.

The question raised

Right to continue applying the deduction for the rental of a habitual residence.

The DGT's ruling

Taxpayers who entered into a lease agreement before January 1, 2015, and met the requirements may apply the deduction according to the previous regulations. The new lease agreement entered into upon the transfer of the dwelling to the new owner is considered, for the exclusive purposes of the fifteenth transitional provision of the LIRPF, a continuation of the previous one. Therefore, the execution of said new agreement does not prevent the right to continue applying the deduction.

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