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V0623-15 20 February 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

100% rental income reduction applies until tenant turns 30

The DGT clarifies that the 100% reduction in rental income is applicable from the moment the tenant turns 18 until they reach 30 years of age.

The question raised

For the purposes of applying the reduction for the lease of housing regulated in Article 23.2.2 of the Personal Income Tax Law, it is requested that the method of interpreting the requirement relating to the age of the lessee be determined.

The DGT's ruling

For the application of the 100% reduction provided for in Article 23.2.2 of the Personal Income Tax Law (LIRPF), the age requirement is met from the time the lessee is 18 years of age until the day they reach 30 years of age. This criterion refers to the regulations in force for the 2014 tax period.

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