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The consultant asks whether the rent of the prior contract can be updated to calculate the 5% discount needed to access the 90% rent reduction in the new contract. The DGT responds that, as the contract ended before the update date, the last actual rent charged must be used, not the theoretical rent that would have applied.
Cuestión planteada Solicita confirmar si, al formalizar un nuevo contrato, puede actualizar la renta y aplicar una reducción superior al cinco por ciento para acceder a la reducción prevista en el artículo 23.2 a) de la Ley 35/2006 del Impuesto sobre la Renta de las Personas Físicas.
La reducción del 90% del artículo 23.2 a) de la LIRPF requiere que la nueva renta inicial sea inferior en más de un 5% a la última renta del contrato anterior, tras aplicar la cláusula de actualización anual. Si el contrato anterior finaliza antes de que se produzca dicha actualización, se debe tomar como referencia la última actualización real aplicada y no la que teóricamente habría correspondido.
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