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V0540-25 ·28 March 2025 ·consulta-vinculante Medium impact
Tax

Reduction of 90% cannot be applied if new rent equals previous one

The consultant asks whether a 90% rent reduction can be applied when signing a new lease maintaining the current rent. The DGT responds that this is not possible because the law requires the new rent to be at least 5% below the previous contract's rent.

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2025-03-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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