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V0935-22 ·29 April 2022 ·consulta-vinculante Medium impact
Tax

60% tax reduction on residential rent applies if contract identifies the specific individual residing in the property

A taxpayer inquired whether the 60% reduction on net income from residential rentals can be applied when the tenant is a legal entity, but the contract specifies the employee who will occupy the property. The Directorate General for Tax (DGT) ruled that this is possible, provided it is proven that the property is intended for the residence of a specific natural person.

In 5 key points

How it affects those involved

This ruling provides legal certainty for landlords renting to companies for employee housing, allowing them to access tax benefits if the specific occupant is identified.

Lifecycle

2022-04-29PublishedPublished 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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