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A taxpayer inquired whether the 60% reduction on rental income could be applied to a five-year lease for a pensioner residing in the property for only six months a year. The Directorate General for Taxes (DGT) ruled that the reduction applies if the contract's purpose is to satisfy the permanent housing need, regardless of the tenant's specific circumstances.
Cuestión planteada Requisitos temporales y subjetivos que deben concurrir en los contratos de arrendamiento para la aplicación de la reducción del artículo 23.2 de la Ley 35/2006.
La reducción del 60% del artículo 23.2 de la LIRPF requiere que el arrendamiento sea de un inmueble destinado a vivienda, con el fin de satisfacer la necesidad permanente del arrendatario. No es aplicable la reducción en arrendamientos por temporada. Si el contrato es de vivienda conforme a la LAU, la reducción procede sea el arrendatario trabajador, estudiante o pensionista.
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