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The taxpayer asks whether they can claim the deduction for rental of habitual residence in years after renting since 2014 without having claimed it. The DGT responds that the deduction can only be claimed if the taxpayer had the right to it in a previous tax period before 1 January 2015.
Cuestión planteada Si en años posteriores puede aplicarse la deducción por alquiler de vivienda habitual en el Impuesto sobre la Renta de las Personas Físicas.
Para aplicar el régimen transitorio de la disposición transitoria decimoquinta de la LIRPF, es necesario haber celebrado un contrato de arrendamiento antes del 1 de enero de 2015. Además, el contribuyente debe haber tenido derecho a la deducción por alquiler de vivienda habitual en relación con las cantidades satisfechas en un periodo impositivo anterior a esa fecha. Si se cumplen estos requisitos, se puede aplicar la deducción conforme a la normativa vigente a 31 de diciembre de 2014.
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