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The consultant rents rooms in a property through a nominee for habitual residence use. The DGT confirms that the 50% reduction under article 23.2 LIRPF applies if it is proven that the property is intended for residential use and the use is exclusive to the tenant.
Question posed: Request to determine whether the 50 percent reduction provided for in Article 23.2 of the Personal Income Tax Law may be applied.
The 50% reduction provided in Article 23.2, letter d) of the Personal Income Tax Law (LIRPF) is applicable if it is proven that the property is intended for residential use and that the exclusive use falls upon the natural person party to the contract. The requirement is that the effective purpose be the permanent residence of the lessee, pursuant to the Urban Leasing Act (LAU). Determining whether these requirements are met is a matter of fact to be assessed by the Management and Inspection bodies.
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