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A taxpayer inquired whether the 60% reduction on net income could be applied to a flat rented to interim teachers during the school year. The Directorate-General for Taxes (DGT) ruled that seasonal rentals do not qualify for this reduction, as they do not satisfy the requirement of providing a permanent residence.
Cuestión planteada Calificación del arrendamiento y posibilidad de aplicar la reducción del artículo 23.2 de la Ley 35/2006.
La reducción del 60% del artículo 23.2 de la LIRPF solo aplica a arrendamientos de vivienda cuyo destino primordial sea satisfacer la necesidad permanente del arrendatario. Los arrendamientos por temporada, ya sea de verano o cualquier otra, no permiten esta reducción. Si el contrato es de vivienda y no de temporada, la reducción es aplicable independientemente de la condición del arrendatario.
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