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V1436-22 ·20 June 2022 ·consulta-vinculante Medium impact
Tax

Leasing a property to teachers during the academic year is classified as use other than residential

A query was raised regarding whether leasing a property to teachers from September to June constitutes a residential lease or a seasonal lease. The DGT has determined that, as it does not satisfy a permanent housing need, it is considered a lease for use other than residential.

In 5 key points

How it affects those involved

This ruling affects the tax classification of rental income, potentially shifting it from residential rental income to income from use other than residential.

Lifecycle

2022-06-20PublishedPublished 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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