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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.
Cuestión planteada Si tiene derecho a la reducción por arrendamiento de vivienda prevista en el articulo 23.2 a) de la LIRPF en caso de que celebre un nuevo contrato de arrendamiento, manteniendo la renta del contrato de 1 de abril de 2024.
Para aplicar la reducción del 90% prevista en el artículo 23.2 a) de la LIRPF, el nuevo contrato debe formalizarse en una zona de mercado residencial tensionado y la renta inicial debe rebajarse en más de un 5 por ciento respecto a la última renta del contrato anterior (aplicando su cláusula de actualización). Si el nuevo contrato mantiene la renta actual, no se cumple este requisito de rebaja.
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