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A taxpayer inquired which documents are sufficient to prove that tenants use a property as their permanent residence to qualify for the 60% reduction in Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) responded that verifying this requirement is a matter of fact that must be substantiated through legally valid means of evidence.
Question posed: A request to ascertain which documents may be used to prove the residence of the lessees in a dwelling for the purposes of applying the reduction for the lease of a dwelling in the Personal Income Tax of the lessor.
To apply the reduction for the lease of a dwelling, the effective purpose of the contract must be the permanent residence of the lessee. The fulfillment of this requirement is a question of fact that may be substantiated by means of evidence valid under the law. The assessment of such evidence is the responsibility of the Management and Inspection bodies of the Tax Administration.
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