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A taxpayer asks whether the deduction for rental can be continued after signing a new lease following the end of the previous one. The DGT states that the new lease is considered a continuation of the previous one for the purposes of the 15th transitional provision of the LIRPF.
Cuestión planteada Si podría seguir aplicando la deducción por alquiler de vivienda habitual.
El nuevo contrato de arrendamiento celebrado por la finalización del anterior se considera, a los exclusivos efectos de la aplicación de la disposición transitoria decimoquinta de la LIRPF, como continuación del anterior. Esto permite seguir practicando la deducción respecto de la parte correspondiente a la titularidad en el contrato.
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