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V2303-19 ·5 September 2019 ·consulta-vinculante Medium impact
Tax

60% rental income reduction possible if contract specifies individual tenant

A landlord asks whether a 60% reduction in net rental income applies when the tenant is a company providing housing for staff. The DGT states that the reduction is applicable if it can be proven that the property is intended for the residence of a specific natural person.

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2019-09-05PublishedPublished 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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