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V1144-25 ·1 July 2025 ·consulta-vinculante Medium impact
Tax

50% net income reduction applicable for rental property outside tense area

The consultant asks whether a 50% reduction in net income can be applied to a rental property located outside a tense residential area. The DGT responds that while no 90% reduction applies due to the absence of a tense area, a 50% reduction is available under general circumstances.

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2025-07-01PublishedPublished 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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