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MEDIUM
FISCAL

Rent of rooms may qualify for property reduction if conditions met

V2080-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2080-25
Published
5 Nov 2025

Summary

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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