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The consultant asks whether renting rooms to students and relatives of convalescents allows applying the 50% reduction under Article 23.2 of the Personal Income Tax Law. The DGT responds that the property must be used for the tenant's permanent residence to qualify for the reduction.
Question posed: Request for clarification on whether they are considered residential leases in order to apply the reduction under Article 23.2 of the Personal Income Tax Law.
To apply the 50% reduction under Article 23.2 of the Personal Income Tax Law (LIRPF), the lease must pertain to a building whose primary purpose is to satisfy the permanent housing needs of the lessee. It must be proven that the property is intended for residential use and that the exclusive use falls to the specific natural person identified in the contract. The fulfillment of these requirements is a matter of fact that must be assessed by the Management and Inspection bodies.
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