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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.
Cuestión planteada Si podría aplicarse la deducción por alquiler de vivienda en la declaraciones de IRPF de 2018, en relación con las facturas pagadas del apartahotel.
La deducción por alquiler de vivienda habitual fue suprimida por la Ley 26/2014. El régimen transitorio de la disposición transitoria decimoquinta de la LIRPF solo permite aplicarla a contribuyentes con contratos de arrendamiento celebrados antes del 1 de enero de 2015. Al no ser un contrato anterior a esa fecha, la estancia en un apartahotel en 2018 no da derecho a la deducción.
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