Skip to content
Back to index
V3803-16 9 September 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por alquiler

Deduction for rent not allowed if not landlord

The taxpayer asks whether they can deduct rent for their partner's home after moving there and paying half the cost. The DGT responds that no deduction is allowed as the taxpayer is not the contract holder.

The question raised

The right of the inquirer to claim a deduction for house rental in the year 2016 for the amounts paid to their partner.

The DGT's ruling

To apply the deduction for the rental of a primary residence, it is necessary to pay rental amounts and be the lessee according to the contract. The status of lessee is held solely by the signatory of the contract. Therefore, amounts paid to a partner under a contract of which the inquirer is not a holder do not entitle one to the deduction. The inquirer may only apply the deduction for their previous residence if they meet the requirements of the fifteenth transitional provision of the Personal Income Tax Law.

Book your free first meeting