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A co-owner of a property inquired whether they could claim a tax deduction for rent after entering into a lease agreement with their sisters. The Directorate General for Taxes (DGT) ruled that the deduction cannot be applied because the tenant already holds rights of use and enjoyment over the property.
Cuestión planteada Posibilidad de practicar la deducción por alquiler de vivienda habitual por parte del consultante.
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