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V3363-14 23 December 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por alquiler

Deduction for rental allowed if loft is adapted and used as habitual residence

The consultant asks whether rental expenses for a loft used as office or residence can be deducted. The DGT responds that if the space is adapted and used as a residence, the deduction may be applied provided the taxable base and residence requirements are met.

The question raised

Possibility of applying the rental deduction for a habitual residence.

The DGT's ruling

For a premises or loft to be considered a habitual residence, it must be conditioned or capable of being conditioned as a residence. If the taxpayer allocates said space to their habitual residence following its conditioning, they may apply the rental deduction provided that the requirements regarding taxable base and others established in the regulations are met. The base of the deduction includes the rent and expenses passed on to the tenant (community fees or Property Tax), but excludes utilities, waste taxes, or the security deposit.

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