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V0444-24 ·18 March 2024 ·consulta-vinculante Medium impact
Tax

Housing rental tax reduction cannot be applied to academic seasonal contracts

A taxpayer inquired whether the reduction under Article 23.2 of the Personal Income Tax Act (LIRPF) applies when renting a property solely for the school year. The Directorate General for Taxes (DGT) ruled that, as the seasonal rental is intended to coincide with the academic term, it does not satisfy the requirement of permanent housing needs; therefore, the reduction does not apply.

In 5 key points

How it affects those involved

Taxpayers renting properties for short-term academic purposes will be unable to benefit from the tax reduction intended for long-term residential rentals.

Lifecycle

2024-03-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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