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V1418-25 ·24 July 2025 ·consulta-vinculante Medium impact
Tax

90% rent reduction requires rent cut of over 5% from previous contract rent

The consultant asks about the amount of the 5% rent reduction to apply the 90% deduction in tense areas. The DGT clarifies that the reduction must exceed 5% compared to the previous contract rent, including any annual adjustment.

In 5 key points

Lifecycle

2025-07-24PublishedPublished 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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