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V1064-22 ·11 May 2022 ·consulta-vinculante Medium impact
Tax

60% tax reduction on residential rent applicable if contract proves use by natural persons

An individual leases a property to a foundation to serve as housing for migrants, even if they are not specifically identified in the contract. The Directorate-General for Taxes (DGT) rules that the 60% tax reduction applies if the contract proves the property is intended for the housing of specific natural persons.

In 5 key points

How it affects those involved

This ruling provides legal certainty for taxpayers leasing properties to legal entities (such as foundations or NGOs) for social housing purposes, confirming that the tax benefit is preserved as long as the end-use for natural persons is documented.

Lifecycle

2022-05-11PublishedPublished 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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