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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A property owner inquired whether the 60% reduction on the net yield of residential rent could be applied to a property leased to a company for an employee. The Directorate General for Taxes (DGT) ruled that this is possible, provided the contract proves the property is intended for the residence of a specific natural person.
Landlords leasing properties to legal entities for employee use can benefit from significant tax reductions, provided the contract specifies the individual occupant.
The tax team reviews your specific situation.
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