Skip to content
V3456-16 ·20 July 2016 ·consulta-vinculante Medium impact
Tax

60% reduction on rental income from rooms applicable for permanent housing

A taxpayer inquired whether they could apply the reduction on net income for renting out rooms in a property they intend to acquire. The Directorate General for Taxes (DGT) ruled that the reduction applies if the rental is intended to satisfy the tenant's permanent housing needs.

In 5 key points

How it affects those involved

This ruling clarifies that the tax benefit for renting rooms is available provided the arrangement serves the tenant's long-term residential requirements, rather than being purely seasonal.

Lifecycle

2016-07-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact