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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.
Cuestión planteada Solicita conocer si tienen la consideración de arrendamientos de vivienda para poder aplicar la reducción del artículo 23.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la reducción del 50% sobre el rendimiento neto positivo del arrendamiento de vivienda, el inmueble debe destinarse a satisfacer la necesidad permanente de vivienda del arrendatario según la LAU. El destino efectivo del contrato debe ser la vivienda permanente y el uso exclusivo debe recaer en la persona física determinada en el contrato. La comprobación de si se cumplen estos requisitos es una cuestión de hecho que debe valorar la Administración mediante pruebas.
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