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The consultant asks whether the deduction for rent of habitual residence can be continued after the original contract ends and a tacit renewal begins. The tax authority states that, under the transitional regime, the contract is considered valid for this purpose.
Cuestión planteada Si podría seguir practicando la deducción por alquiler de vivienda habitual
Para aplicar la deducción bajo el régimen transitorio, el contrato debe haberse celebrado antes del 1 de enero de 2015 y haber generado derecho a la deducción en un periodo anterior a esa fecha. La tácita reconducción crea un nuevo contrato igual al inicial en todo excepto en su duración, por lo que el contrato se considera vigente a efectos de la deducción. Así, se mantiene el derecho a la deducción durante los periodos en que el contrato esté en tácita reconducción.
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