Skip to content
V2810-19 ·11 October 2019 ·consulta-vinculante Medium impact
Tax

60% tax reduction on residential rent requires property to meet tenant's permanent housing needs

The applicant inquired whether the 60% reduction on net income can be applied when renting out rooms in a property. The Directorate-General for Taxes (DGT) ruled that this reduction only applies if the contract is classified as a residential lease under the Tenancy Act (LAU), which requires the property to satisfy the tenant's permanent housing needs.

In 5 key points

How it affects those involved

Taxpayers renting out rooms or using seasonal contracts may not qualify for the 60% reduction in net income if the arrangement does not meet the legal definition of a permanent residential lease.

Lifecycle

2019-10-11PublishedPublished 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