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V2274-21 ·12 August 2021 ·consulta-vinculante Medium impact
Tax

60% reduction on real estate capital income for residential rentals may apply under certain conditions

A query was raised regarding whether the 60% reduction applies to income from residential rentals. The DGT ruled that it is applicable if the property is used to satisfy the tenant's permanent housing needs.

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2021-08-12PublishedPublished 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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