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V0412-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Reduction for rental of rooms applicable if used as tenant’s residence

The consultant asks whether the reduction under article 23.2 of the LIRPF applies to renting out rooms in a property. The DGT responds that if it is not an economic activity, the income is from immovable capital, and the reduction applies if it can be proven that the rooms are used as the tenant’s residence.

In 6 key points

Lifecycle

2025-03-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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