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V2407-22 ·18 November 2022 ·consulta-vinculante Medium impact
Tax

60% tax reduction on residential rent requires use as tenant's permanent residence

A query was raised regarding whether the tax reduction for residential leasing applies to long-term room rentals. The DGT indicates that to qualify for the reduction, the effective purpose of the contract must be the tenant's permanent residence.

In 5 key points

How it affects those involved

Taxpayers renting out rooms must ensure the arrangement serves as the tenant's primary residence to benefit from the 60% tax reduction on real estate income.

Lifecycle

2022-11-18PublishedPublished 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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