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A taxpayer inquired whether the 60% reduction on net income from residential rentals can be applied when the tenant is a legal entity, but the contract specifies the employee who will occupy the property. The Directorate General for Tax (DGT) ruled that this is possible, provided it is proven that the property is intended for the residence of a specific natural person.
Cuestión planteada Si en ese caso, tendría derecho a la reducción del 60 por ciento del rendimiento neto positivo del capital inmobiliario en el Impuesto sobre la Renta de las Personas Físicas.
La reducción del artículo 23.2 de la LIRPF es aplicable cuando, aunque el arrendatario sea una persona jurídica, se acredite que el inmueble se destina a la vivienda de personas físicas determinadas. El cumplimiento de este requisito depende de que los términos del contrato de arrendamiento demuestren que el uso exclusivo de la vivienda recae en la persona física identificada en el mismo. La valoración de si se cumplen estos hechos corresponde a los órganos de Gestión e Inspección.
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