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A property owner asks whether a 60% rental reduction can apply when leasing to a shelter NGO. The DGT states that even if the tenant is a legal entity, the reduction is available if it can be proven that the property is used for specific individuals' housing.
Question posed. It requests clarification on whether the sixty percent reduction for residential leasing may be applied to Personal Income Tax.
The 60% reduction provided for in Article 23.2 of the Personal Income Tax Law (LIRPF) is applicable when, even if the lessee is a legal entity, it is proven that the property is intended for the housing of specific natural persons. Compliance with this requirement depends on the facts and the terms of the lease agreement demonstrating that the exclusive use falls upon identified natural persons. The assessment of whether these requirements are met is a question of fact which falls under the jurisdiction of the Administration.
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