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V3461-15 ·12 November 2015 ·consulta-vinculante Medium impact
Tax

Reduction of 60% on rental income applies only to dwelling portion

The DGT confirms that the rental income reduction applies only to the net income from the part of the property used for residential purposes.

In 5 key points

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2015-11-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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