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V3019-17 ·20 November 2017 ·consulta-vinculante Medium impact
Tax

60% tax reduction for student room rentals on a seasonal basis is not applicable

A landlord inquired whether the reduction in net income from residential leases could be applied when renting rooms to students for the duration of a university course. The Directorate General for Taxes (DGT) ruled that it is not applicable because the rental does not satisfy the permanent need for housing.

In 5 key points

How it affects those involved

Landlords renting rooms to students on a seasonal basis cannot benefit from the 60% reduction in net income for residential leases, as these arrangements do not meet the legal requirement of providing permanent housing.

Lifecycle

2017-11-20PublishedPublished 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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