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V2797-16 ·21 June 2016 ·consulta-vinculante Medium impact
Tax

Reduction of 60% in IRPF not applicable if tenant is a commercial society

A property owner asks whether the rental property reduction can be applied when renting to a commercial society for employee accommodation. The DGT states that the reduction does not apply because the society is not the end user of the property.

In 5 key points

How it affects those involved

The reduction in taxable income for rental properties is not available when the tenant is a commercial entity, as the end user is not the tenant.

Lifecycle

2016-06-21PublishedPublished 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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