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A query was raised regarding whether the tax reduction for residential leasing can be applied when the net income obtained is negative. The Directorate-General for Taxes (DGT) has ruled that such a reduction only applies to positive net income.
Cuestión planteada Si es posible aplicar la reducción por arrendamiento de inmueble destinado a vivienda, ya sea por vivienda habitual o por alquiler a jóvenes, cuando se ha generado un rendimiento neto negativo derivado de dicho arrendamiento.
La reducción del 60% prevista en el artículo 23.2 de la LIRPF se aplica sobre el rendimiento neto positivo derivado del arrendamiento de inmuebles destinados a vivienda. Por tanto, no resulta aplicable dicha reducción sobre un rendimiento neto negativo.
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