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V2457-25 ·11 December 2025 ·consulta-vinculante Low impact
Tax

50% rental reduction possible if rooms are used as private housing

The taxpayer asks whether a private room rental under individual contracts allows the 50% reduction under article 23.2 of the IRPF law. The DGT confirms that the reduction is possible if it can be proven that the rooms are used for residential purposes and exclusively by tenants.

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

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