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MEDIUM
FISCAL

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

V1828-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1828-25
Published
13 Oct 2025

Summary

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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