IRPF implications of house rental contract

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      Neil A James

      My wife and I have been resident in Toledo for eight years and currently live in rented accommodation with a three year rental contract expiring in March 2017.  We have agreed terms with our landlady to continue renting the house but wondered whether for IRPF purposes we should opt for an extension to our existing contract rather than sign a new one, as I have been informally advised that, because of Spanish income tax changes, I would not be permitted to continue offsetting the rent payments against my personal tax assessment with a new contract.  I would welcome advice.  Neil James

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