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A query was raised regarding whether the 60% tax reduction for residential leasing applies to a property located in Andorra. The Directorate General for Taxes (DGT) ruled that the reduction is applicable provided it is proven that the effective purpose of the contract is the tenant's permanent residence, regardless of the property's location abroad.
Cuestión planteada Si resulta de aplicación la reducción por arrendamiento de vivienda del artículo 23.2 de la Ley del Impuesto.
La reducción del artículo 23.2 de la LIRPF es aplicable siempre que el destino efectivo del contrato sea la vivienda permanente del arrendatario, según la definición de la LAU. El hecho de que el inmueble arrendado se encuentre en el extranjero no impide la aplicación de dicha reducción. La concurrencia de estos requisitos es una cuestión de hecho que debe acreditarse mediante medios de prueba válidos.
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