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The consultant asks about the amount of the 5% rent reduction to apply the 90% deduction in tense areas. The DGT clarifies that the reduction must exceed 5% compared to the previous contract rent, including any annual adjustment.
Cuestión planteada Solicita conocer sobre qué importe debe calcular el cinco por ciento de reducción del importe de la renta al nuevo arrendatario. Si debe calcularse sobre el importe del inicio del contrato anterior o sobre el último importe del arrendamiento con las subidas del IPC aplicadas en el momento de la finalización del contrato de arrendamiento.
Para aplicar la reducción del 90% en zonas de mercado residencial tensionado, la renta inicial del nuevo contrato debe ser superior en más de un 5% inferior a la última renta del contrato anterior. Este cálculo debe realizarse una vez aplicada la cláusula de actualización anual del contrato previo, si la hubiera. Los requisitos deben cumplirse al celebrar el contrato y mantenerse durante su vigencia.
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