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V1436-22 20 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Leasing a property to teachers during the academic year is classified as use other than residential

A query was raised regarding whether leasing a property to teachers from September to June constitutes a residential lease or a seasonal lease. The DGT has determined that, as it does not satisfy a permanent housing need, it is considered a lease for use other than residential.

The question raised

It is requested to know whether said lease is a dwelling lease or a seasonal lease for the purposes of Personal Income Tax.

The DGT's ruling

The lease of a dwelling for a purpose other than a dwelling is one whose primary purpose is not to satisfy the tenant's permanent housing need, including seasonal leases. In the case of a rental carried out solely between September and June for the academic year, the purpose is not to satisfy the permanent housing need, and therefore it is configured as a seasonal lease and for a purpose other than a dwelling.

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