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V1469-24 ·17 June 2024 ·consulta-vinculante Medium impact
Tax

Property owners may apply the 60% reduction for residential leasing to imputed income

A query was raised regarding whether a community of owners can apply the residential leasing reduction to the rental income from a porter's lodge. The Directorate General for Taxes (DGT) ruled that, as the community is an entity subject to the imputation of income regime, each co-owner may apply said reduction to their respective share of the income.

In 5 key points

How it affects those involved

This ruling clarifies that the tax benefits for residential leasing are applicable to individual co-owners within a community of owners, provided the income is subject to the imputation of income regime.

Lifecycle

2024-06-17PublishedPublished 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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