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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.
Question posed: Possibility of applying the 90 percent reduction for residential leasing under article 23.2 of the Personal Income Tax Law.
To apply the 90% reduction on the positive net income, the new contract must be formalized in a stressed residential market area and the rent must be reduced by more than 5% compared to the previous contract. If the requirements for the higher reductions are not met, a 50% reduction is applied in any other case of residential leasing. The effective purpose of the contract must be the permanent residence of the lessee.
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