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The Directorate General for Taxes (DGT) has been asked whether renting property to students during the academic year allows for the 60% income tax (IRPF) reduction. The DGT ruled that this reduction does not apply because seasonal contracts do not satisfy a permanent housing need.
Cuestión planteada Aplicación de la reducción del artículo 23.2 de la Ley del Impuesto, y si resultaría de aplicación la Ley de Arrendamientos Urbanos para determinar la existencia de un arrendamiento de vivienda a efectos de la aplicación de dicha reducción
La reducción del artículo 23.2 de la LIRPF solo se aplica a arrendamientos de vivienda según la definición de la Ley de Arrendamientos Urbanos (LAU). Los arrendamientos por temporada, como los realizados para el curso universitario, se consideran para uso distinto del de vivienda según el artículo 3 de la LAU. Por tanto, al no ser un arrendamiento de vivienda, no procede la reducción fiscal.
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