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A query was raised regarding whether a 60% reduction on the net income from renting rooms to university students is applicable during the academic year. The Directorate-General for Taxes (DGT) ruled that the reduction does not apply because the rental does not aim to satisfy a permanent housing need.
Cuestión planteada Si es de aplicación la reducción del artículo 23.2 de la Ley 35/2006.
La reducción del 60% del artículo 23.2 de la LIRPF solo aplica a arrendamientos de vivienda cuyo destino primordial sea satisfacer la necesidad permanente del arrendatario. Los arrendamientos por temporada o por el tiempo que necesiten los estudiantes para el curso universitario no califican como arrendamiento de vivienda. En este caso, al ser por el tiempo del curso académico, no resulta aplicable la reducción.
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