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V2080-25 ·5 November 2025 ·consulta-vinculante Medium impact
Tax

Rent of rooms may qualify for property reduction if conditions met

The consultant asks whether Article 23.2 of the LIRPF reduction applies to room rentals. The DGT confirms it can, provided the contract proves the room is used for the tenant's permanent residence.

In 6 key points

Lifecycle

2025-11-05PublishedPublished 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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