Skip to content
V2435-25 ·11 December 2025 ·consulta-vinculante Low impact
Tax

Reduction applicable if property used as residential accommodation despite commercial registration

The DGT confirms that the reduction under article 23.2 of the LIRPF applies based on the actual use of the property by the tenant, not its registered use.

In 6 key points

How it affects those involved

Taxpayers may qualify for the residential rental reduction if the property is effectively used as residential accommodation, even if it is registered as commercial property.

Lifecycle

2025-12-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact