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MEDIUM
FISCAL

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

V1144-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1144-25
Published
1 Jul 2025

Summary

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.

In 5 key points

Lifecycle

2025-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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