Skip to content
V1174-20 ·30 April 2020 ·consulta-vinculante Medium impact
Tax

60% tax reduction not applicable to seasonal rentals

A taxpayer inquired whether the 60% reduction on net income could be applied to a flat rented to interim teachers during the school year. The Directorate-General for Taxes (DGT) ruled that seasonal rentals do not qualify for this reduction, as they do not satisfy the requirement of providing a permanent residence.

In 6 key points

How it affects those involved

Taxpayers renting properties on a seasonal basis cannot benefit from the significant 60% reduction on net rental income, as these contracts are not considered permanent housing arrangements.

Lifecycle

2020-04-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact