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V3421-19 ·13 December 2019 ·consulta-vinculante Medium impact
Tax

The 60% reduction on residential rent may be applied if the purpose is to satisfy the permanent need of the lessee

The taxpayer asks whether the 60% reduction can be applied when renting rooms for periods exceeding one year. The DGT responds that the reduction depends on the rental being for permanent residence and not for seasonal use.

In 5 key points

Lifecycle

2019-12-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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