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An unreturned deposit on the rent for a first home is not deductible for income tax purposes

An unreturned deposit on the rent for a first home is not deductible for income tax purposes

by Bufete Megías | Feb 12, 2018 | Rentals, Tax law, Taxation, Uncategorized

The rebate on the rent for a first home, governed by article 68.7 of temporary provision fifteen of Spain’s Law on Personal Income Tax [Ley del Impuesto Sobre la Renta de las Personas Físicas], was abolished with effect as of 1 January 2015. Nevertheless, pursuant...

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