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V2938-18 14 November 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por alquiler

Deduction for apartment hotel rental not allowed

The consultant asks whether rental expenses for an apartment hotel used for work purposes in 2018 can be deducted. The DGT responds that this deduction is not available as it was abolished, and the transitional regime only applies to contracts prior to 2015.

The question raised

Whether the deduction for housing rent could be applied to the 2018 Personal Income Tax (IRPF) returns in relation to the invoices paid for the apart-hotel.

The DGT's ruling

The deduction for the rental of a primary residence was abolished, being permitted only under a transitional regime for contracts entered into before January 1, 2015. As this is not the case of a lease agreement prior to that date, the expense for staying in an apart-hotel does not entitle one to the deduction.

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