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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A landlord inquired whether the tax reduction for residential leases could be applied when renting a property to students for a three-year term, with August being rent-free. The Directorate-General for Taxes (DGT) ruled that since it is a long-term contract intended to meet permanent housing needs, the reduction is applicable.
Landlords renting to students on long-term contracts may benefit from significant tax relief on rental income, provided the contract meets the criteria for permanent housing needs.
The tax team reviews your specific situation.
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