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An individual leases a property to a foundation to serve as housing for migrants, even if they are not specifically identified in the contract. The Directorate-General for Taxes (DGT) rules that the 60% tax reduction applies if the contract proves the property is intended for the housing of specific natural persons.
Question posed: Whether, in such a case, one would be entitled to the 60 percent reduction of the positive net yield from real estate capital in the Personal Income Tax.
The 60% reduction on the positive net yield from real estate capital is applicable if, based on the facts and the terms of the contract, it is proven that the property is intended for residential use and that the exclusive use falls to a specific natural person. Even if the lessee is a legal entity, compliance with the residential use requirement may be proven if the contract identifies the purpose of use for natural persons. The assessment of whether these factual requirements are met is the responsibility of the Administration through valid means of proof.
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