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Practical manual for Income Tax 2020.

Deduction for rental of the residence: Transitional scheme

Regulations: Fifteenth transitional provision Law IRPF ; Articles 67.1, 68.7 and 77.1 Law IRPF , in its version in force on December 31, 2014.

  1. Transitional scheme
  2. Example: deduction for rent of habitual residence