MEDIUM
FISCAL

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

V1421-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1421-25
Published
24 Jul 2025

Summary

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.

In 5 key points

Lifecycle

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

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