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The consultant asks whether renting a property to a student for permanent residence allows the application of the reduction of rental income from real estate. The DGT responds that such reduction applies only if the rental is primarily intended to meet the tenant's permanent housing need.
Cuestión planteada Calificación del arrendamiento como arrendamiento de vivienda a efectos del Impuesto sobre la Renta de las Personas Fïsicas.
Para aplicar la reducción del artículo 23.2 de la LIRPF, el arrendamiento debe ser de vivienda según la LAU, lo que requiere que el destino primordial sea satisfacer la necesidad permanente de vivienda del arrendatario. Si el alquiler se realiza solo por el tiempo que el estudiante necesita para el curso universitario sin satisfacer esa necesidad permanente, no será aplicable la reducción. La acreditación de este requisito es una cuestión de hecho que debe probar el contribuyente.
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