Skip to content
V1407-25 ·24 July 2025 ·consulta-vinculante Low impact
Tax

60% rental reduction possible even for legal entity tenant, if use is proven for specific individuals

A property owner asks whether a 60% rental reduction can apply when leasing to a shelter NGO. The DGT states that even if the tenant is a legal entity, the reduction is available if it can be proven that the property is used for specific individuals' housing.

In 5 key points

How it affects those involved

The 60% rental reduction can be applied when leasing to a legal entity, provided that the property is demonstrably used for the residence of specific individuals.

Lifecycle

2025-07-24PublishedPublished 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