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V1937-25 ·15 October 2025 ·consulta-vinculante Low impact
Tax

To qualify for 60% rental property tax reduction, rehabilitation must meet specific requirements

The consultant asks what requirements and documentation are needed to claim the 60% IRPF reduction for property rehabilitation. The DGT explains that the work must focus on structural elements and exceed a defined cost relative to the property value.

In 6 key points

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

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