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The consultant asks whether a 90% rent reduction can be applied when signing a new lease maintaining the current rent. The DGT responds that this is not possible because the law requires the new rent to be at least 5% below the previous contract's rent.
Question posed: Whether there is a right to the housing lease reduction provided for in Article 23.2 a) of the LIRPF in the event that a new lease agreement is entered into, maintaining the rent of the contract dated April 1, 2024.
To apply the 90% reduction provided for in Article 23.2 a) of the LIRPF, the new contract must be formalized in a stressed residential market area and the initial rent must be reduced by more than 5 percent compared to the last rent of the previous contract (applying its update clause). If the new contract maintains the current rent, this reduction requirement is not met.
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