Doctrine by topic · DGT Observatory

Rental Deduction: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 41 rulings · 2016–2022

Current position

The deduction for the rental of a primary residence under the transitional regime requires that the tenant entered into the contract before January 1, 2015, paid rent before that date, and was entitled to the deduction in a previous period. Subrogation into an old contract does not grant the right to the deduction if the new holder did not meet the requirements prior to 2015. However, the signing of a new contract due to a change in ownership is considered a continuation of the previous one to maintain the benefit.

The DGT's position remains constant in the interpretation of the requirements of the transitional regime. It has been specified that the continuity of the right is maintained in the event of changes in ownership (V2034-17 and V2782-20), but those who subrogate into old contracts without having met the requirements before 2015 are strictly excluded (V0997-20 and V1476-22).

Turning points

  1. V2034-17

    Establishes that the signing of a new contract due to the transfer of the property to a new owner is considered a continuation of the previous one.

  2. V1476-22

    Clarifies that a taxpayer who subrogates into an old contract does not meet the requirements if they did not make payments or have the right to the deduction before 2015.

Analysis based on 41 of 41 rulings with a stated position. Updated 21 August 2026.

Rulings on this topic

24
V1191-22 26 May 2022

Right to rent deduction retained after new lease with heir

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por alquilervivienda habitualrégimen transitoriocontrato de arrendamientodisposición transitoria LIRPF — Ley 35/2006 del IRPF art. 67.1LIRPF — Ley 35/2006 del IRPF art. 68.7
Affects CompanyExpat · Non-residentIndividual
V1556-21 25 May 2021

Cannot deduct foreign rental if contract is after 2015

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por alquilervivienda habitualrégimen transitoriotipo de cambioresidencia fiscal LIRPF — Ley 35/2006 del IRPF art. 67.1LIRPF — Ley 35/2006 del IRPF art. 68.7
Affects CompanyExpat · Non-residentIndividual
V3120-20 20 Oct 2020

Right to rent deduction retained after property transfer and subrogation

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por alquilervivienda habitualsubrogaciónrégimen transitoriocontrato de arrendamiento LIRPF — Ley 35/2006 del IRPF art. 67.1LIRPF — Ley 35/2006 del IRPF art. 68.7
Affects CompanyExpat · Non-residentIndividual
V2782-20 10 Sept 2020

Deduction for rental of habitual home can be maintained after new lease signed

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por alquilervivienda habitualrégimen transitoriocontrato de arrendamientodisposición transitoria LIRPF — Ley 35/2006 del IRPF art. 67.1LIRPF — Ley 35/2006 del IRPF art. 68.7
Affects CompanyExpat · Non-residentIndividual
V2542-20 27 Jul 2020

Requirements for geographic mobility expense increase

SG de Impuestos sobre la Renta de las Personas Físicas
movilidad geográficagasto deduciblecambio de residenciaoficina de empleodeducción por alquiler LIRPF — Ley 35/2006 del IRPF art. 19.2LIRPF — Ley 35/2006 del IRPF art. 68.7
Affects CompanyExpat · Non-residentIndividual
V2485-20 21 Jul 2020

Requirements to claim rental deduction under transitional regime

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por alquilervivienda habitualrégimen transitoriosubrogaciónbase imponible LIRPF — Ley 35/2006 del IRPF art. 67.1LIRPF — Ley 35/2006 del IRPF art. 68.7
Affects CompanyExpat · Non-residentIndividual
V1140-20 29 Apr 2020

New lease agreement does not prevent rental deduction for habitual home

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por alquilervivienda habitualrégimen transitoriocontrato de arrendamientodisposición transitoria LIRPF — Ley 35/2006 del IRPF art. 67.1LIRPF — Ley 35/2006 del IRPF art. 68.7
Affects CompanyExpat · Non-residentIndividual
V0997-20 22 Apr 2020

Rent allowance deduction requires tenant status

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por alquilervivienda habitualarrendatariosubrogación arrendaticiarégimen transitorio LIRPF — Ley 35/2006 del IRPF art. 67.1LIRPF — Ley 35/2006 del IRPF art. 68.7
Affects CompanyExpat · Non-residentIndividual
V0638-19 26 Mar 2019

Deduction for rental of habitual home can be maintained after new contract

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por alquilervivienda habitualrégimen transitoriocontrato de arrendamientodisposición transitoria LIRPF — Ley 35/2006 del IRPF art. 67.1LIRPF — Ley 35/2006 del IRPF art. 68.7
Affects CompanyExpat · Non-residentIndividual
V2938-18 14 Nov 2018

Deduction for apartment hotel rental not allowed

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por alquilervivienda habitualrégimen transitorioapartahotelcontrato de arrendamiento LIRPF — Ley 35/2006 del IRPF art. 67.1LIRPF — Ley 35/2006 del IRPF art. 68.7
Affects CompanyExpat · Non-residentIndividual
V2730-18 15 Oct 2018

Deduction for rent of habitual residence may be maintained under tacit renewal

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por alquilervivienda habitualtácita reconducciónrégimen transitoriocontrato de arrendamiento LIRPF — Ley 35/2006 del IRPF art. 67.1LIRPF — Ley 35/2006 del IRPF art. 68.7
Affects CompanyExpat · Non-residentIndividual
V1954-18 2 Jul 2018

Deduction for rent not allowed if not named in lease contract

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por alquilervivienda habitualarrendatariotitular del contratobase imponible LIRPF — Ley 35/2006 del IRPF art. 67.1LIRPF — Ley 35/2006 del IRPF art. 68.7
Affects CompanyExpat · Non-residentIndividual
V1878-18 26 Jun 2018

Deduction for rent of habitual home maintained after new contract on expiry

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por alquilervivienda habitualrégimen transitoriocontrato de arrendamientodisposición transitoria LIRPF — Ley 35/2006 del IRPF art. 67.1LIRPF — Ley 35/2006 del IRPF art. 68.7
Affects CompanyExpat · Non-residentIndividual

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