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A taxpayer enquired whether the deduction for rental of habitual home could be applied in 2015 after signing a new contract with the heir of the deceased owner. The DGT responds that the new contract is considered a continuation of the previous one for the purposes of the transitional provision.
Cuestión planteada Derecho a practicar deducción por alquiler de vivienda habitual en el año 2015.
Para aplicar la deducción tras la supresión del apartado 68.7 de la LIRPF, se requiere haber celebrado un contrato de alquiler antes del 1 de enero de 2015 y haber tenido derecho a la deducción en un periodo anterior. El nuevo contrato suscrito por la transmisión de la vivienda al nuevo propietario se considera, a efectos de la disposición transitoria decimoquinta de la LIRPF, como continuación del anterior.
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