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V2985-21 ·24 November 2021 ·consulta-vinculante Medium impact
Tax

60% tax reduction on residential rent applicable if contract identifies the specific individual occupant

A landlord inquired whether the 60% tax reduction on income from real estate capital could be applied when renting a property to a company for a worker's residence. The Directorate General for Taxes (DGT) ruled that this is possible, provided the contract proves the property is intended for the residence of a specific natural person.

In 5 key points

How it affects those involved

Landlords renting to legal entities for employee housing can benefit from significant tax relief, provided the contract explicitly names the individual occupant.

Lifecycle

2021-11-24PublishedPublished 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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