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V1828-25 ·13 October 2025 ·consulta-vinculante Medium impact
Tax

90% rental reduction in high-demand areas remains valid as conditions are met

The consultant asks whether the 90% rental reduction for new leases in high-demand areas applies throughout the entire contract or only for the first year, and whether it is lost if the area ceases to be high-demand. The tax authority responds that the reduction applies as long as the established conditions are met.

In 5 key points

Lifecycle

2025-10-13PublishedPublished 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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