Skip to content
Back to index
V1144-25 1 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

50% net income reduction applicable for rental property outside tense area

The consultant asks whether a 50% reduction in net income can be applied to a rental property located outside a tense residential area. The DGT responds that while no 90% reduction applies due to the absence of a tense area, a 50% reduction is available under general circumstances.

The question raised

Request to determine whether the fifty percent reduction for the leasing of residential property may be applied to Personal Income Tax.

The DGT's ruling

Income from the leasing of residential property not carried out as an economic activity constitutes income from real estate capital. For contracts entered into as of 2024, reductions of 90%, 70%, 60%, or 50% are available subject to specific requirements. If the property is not located in a stressed residential market area, the higher reductions do not apply, and the 50% reduction may be applied in any other case.

Book your free first meeting