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V3514-15 ·16 November 2015 ·consulta-vinculante Medium impact
Tax

100% tax reduction on rental income extended to age 35 only if contract predates 2011

A query was raised regarding whether a tenant residing in a property since 2009 could benefit from the 100% reduction in net rental income until reaching age 35. The Directorate-General for Taxes (DGT) ruled that, as a new contract was signed after 1 January 2011, the age extension provided in the transitional provision does not apply.

In 5 key points

Lifecycle

2015-11-16PublishedPublished 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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