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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired whether the 60% reduction in Personal Income Tax (IRPF) can be applied when leasing a property intended for residential use. The Directorate General for Taxes (DGT) ruled that the reduction is applicable provided the property's purpose is to meet the tenant's housing needs.
Landlords can benefit from a significant tax reduction on rental income if the property is used as the tenant's residence, provided specific criteria are met.
The tax team reviews your specific situation.
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