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MEDIUM
FISCAL

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

V1418-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1418-25
Published
24 Jul 2025

Summary

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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