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A landlord inquired whether the 60% reduction on net rental income could be applied to a property leased to a student for more than one year. The Directorate General for Taxes (DGT) ruled that it is applicable, as the arrangement constitutes a residential lease rather than a seasonal one.
Cuestión planteada Aplicación de la reducción del artículo 23.2 de la Ley 35/2006.
La reducción del 60% del artículo 23.2 de la Ley 35/2006 es aplicable en arrendamientos de inmuebles destinados a vivienda. En este caso, al ser un alquiler por un periodo superior a un año con la finalidad de satisfacer la necesidad permanente de vivienda del arrendatario, no se considera un arrendamiento por temporada. Por tanto, sí resulta operativa la reducción.
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