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A taxpayer who subrogates into the position of their parents-in-law as a landlord asks whether they can avoid the minimum yield limit set out in Article 24 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) responds that the application of said article is mandatory if the net yield is lower than the threshold established in Article 85.
The tax team reviews your specific situation.
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