Skip to content
V1903-25 ·15 October 2025 ·consulta-vinculante Low impact
Tax

50% rental relief requires room to be designated as permanent residence

The consultant asks whether the 50% rental relief can be applied when renting out rooms in a property. The DGT responds that if it is not an economic activity, the income is from immovable capital, and the 50% reduction depends on the contract proving the room is used for the tenant's permanent residence.

In 6 key points

Lifecycle

2025-10-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact