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A query was raised regarding whether the tax reduction for residential leasing applies when the tenant is a foundation that will use the property to house minors. The Directorate General for Taxes (DGT) ruled that the reduction is applicable provided it is proven that the property is used for housing and the purpose is for specific individuals identified in the contract.
Cuestión planteada Si resulta de aplicación la reducción por arrendamiento de vivienda establecida en el artículo 23.2 de la Ley del Impuesto.
La reducción del artículo 23.2 de la LIRPF es aplicable cuando, aun siendo el arrendatario una persona jurídica, quede acreditado que el inmueble se destina a la vivienda de personas físicas determinadas. El cumplimiento de este requisito depende de que los términos del contrato de arrendamiento identifiquen la finalidad de vivienda y el uso exclusivo para dichas personas. La valoración de si se cumplen estos hechos corresponde a la Administración mediante los medios de prueba aportados.
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