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A taxpayer inquired whether the 60% tax reduction for residential leasing could be applied when declaring previously omitted income through a supplementary tax return. The Directorate General for Taxes (DGT) confirmed that it is possible to apply this reduction to the positive income declared in the supplementary filing.
Cuestión planteada Si a los rendimientos del capital inmobiliario le resultará de aplicación la reducción por arrendamiento de vivienda prevista en el artículo 23.2.1º de la Ley del Impuesto sobre la Renta de las Personas Físicas.
En los supuestos de arrendamiento de bienes inmuebles destinados a vivienda, el rendimiento neto positivo se reducirá en un 60 por ciento. Esta reducción es aplicable respecto de los rendimientos declarados por el contribuyente, incluso si se hace a través de una autoliquidación complementaria.
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