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V4268-16 5 October 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por alquiler

Only rental deduction allowed for home property under contract signed before 2015

The taxpayer asks whether rental expenses for two separate properties can be deducted in 2015. The tax authority responds that only the rental deduction for the property under a contract signed before 1 January 2015 is allowed.

The question raised

Question raised: Whether in 2015 it would be possible to claim the rental deduction for a habitual residence for both dwellings.

The DGT's ruling

Due to the suppression of the rental deduction, the fifteenth transitional provision allows its application only if the contract was entered into before January 1, 2015, and amounts were paid before that date. Therefore, the deduction cannot be applied to a new dwelling whose contract was signed in 2015. The deduction for the previous dwelling only applies for the period elapsed until the change of residence.

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What is published here, applied to a company or a specific case. The first meeting is free.

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