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The DGT clarifies that public bodies or non-profit organisations are one possible condition to qualify for the 70% rental income reduction.
Question raised: It requests to know whether, for the purposes of applying the seventy percent reduction of article 23.2 of the LIRPF, the lessee must always be a Public Administration or a non-profit entity.
To apply the 70% reduction of the positive net income, it must be met that the lessee is a Public Administration or a non-profit entity subject to the regime of Law 49/2002, provided that the housing is allocated to social rental with rent lower than that of the state plan or to the accommodation of persons in a situation of economic vulnerability. Alternatively, the reduction applies when the housing is included in a public housing program or qualification with income limitation by the competent Administration.
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