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Previous to the reform accomplished on the Income Tax, that was enforced by January the 1st of 2015, people that didn’t go beyond a certain level of incomes, were entitle to a deduction of 10% over the amount paid for the rentals of their habitual dwellings. From year 2015 on, this deduction disappear but the new law foresaw a transitory regime for people that were enjoying of this deduction previously to its abolishment.

The previous law foresaw that people that were deducting over their rentals before 2015 would be entitle to keep on deducting until the contract and its extensions would get extinguished.

The Tax office has made a very sensible interpretation about the ending of the right to deduct and it has established that if the end of the contract is:

  • Because the previous one plus its extensions are over, but the tenants keep on living on the same property, these ones are entitled to keep on deducting for the rentals they pay, unless they move to another property.
  • Because the previous landowner has deceased and consequently the heirs have to write up a new contract over the same property the tenant is living in. Again the tenants are entitled to keep on deducting unless they move to another property..

As I said it is a very sensible interpretation as a rental contract can be affected of many circumstances, but at the end what really matters is that the tenant that is paying its rental for the same property is not affected for items that are completely beyond his will.

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