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The taxpayer asks whether the reduction for residential leasing can be applied to a property registered as a warehouse. The Directorate General for Tax (DGT) responds that the reduction depends on the actual use of the property as a residence by the tenant, which is a matter of fact.
Question posed - Application of the reduction for the leasing of properties intended for housing.
The 60% reduction of net income in the Personal Income Tax (IRPF) is applicable if the lease pertains to a habitable building whose primary purpose is to satisfy the permanent housing need of the lessee. The fulfillment of this requirement is a matter of fact that must be substantiated with valid means of proof. The use of the property must effectively be for housing in order to comply with the condition of Article 23.2 of the Personal Income Tax Law (LIRPF).
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