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V1421-25 ·24 July 2025 ·consulta-vinculante Medium impact
Tax

Reduction of rental income possible if primary purpose is to meet tenant's permanent housing need

The consultant asks whether renting a property to a student for permanent residence allows the application of the reduction of rental income from real estate. The DGT responds that such reduction applies only if the rental is primarily intended to meet the tenant's permanent housing need.

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Lifecycle

2025-07-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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