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V0542-26 ·6 March 2026 ·consulta-vinculante Medium impact
Tax

70% rental reduction available for public or non-profit tenants

The DGT clarifies that public bodies or non-profit organisations are one possible condition to qualify for the 70% rental income reduction.

In 6 key points

How it affects those involved

The 70% reduction on rental income is available to public administrations or non-profit entities.

Lifecycle

2026-03-06PublishedPublished 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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