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V3162-21 ·21 December 2021 ·consulta-vinculante Medium impact
Tax

60% tax reduction does not apply to seasonal or student university course rentals

A landlord inquired whether the 60% reduction on net income could be applied when renting rooms to students and how to substantiate expenses. The DGT ruled that the reduction is not applicable if the lease is for a seasonal term and stated that expenses must primarily be justified with invoices.

In 6 key points

How it affects those involved

Landlords providing seasonal accommodation or student housing for specific university terms cannot benefit from the 60% tax reduction on real estate capital income, and must ensure all deductible expenses are backed by formal invoices.

Lifecycle

2021-12-21PublishedPublished 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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