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The consultant asks whether a 90% reduction on income tax can be applied due to a 10% rent reduction. The DGT responds that, as the property is not located in a tense residential market area, the requirement for such reduction is not met.
Cuestión planteada Posibilidad de aplicar la reducción del 90 por ciento por arrendamiento de vivienda del artículo 23.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la reducción del 90% sobre el rendimiento neto positivo, el nuevo contrato debe formalizarse en una vivienda situada en una zona de mercado residencial tensionado y la renta debe reducirse más de un 5% respecto a la anterior. Al no encontrarse la vivienda en una zona tensionada, no procede la reducción del 90%, aunque podría aplicarse la del 50% en cualquier otro caso si se cumplen los requisitos de arrendamiento de vivienda.
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