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The applicant inquired whether the 50% reduction under Article 23.2 of the IRPF Law applies if room rental contracts are terminated before twelve months. The DGT ruled that the reduction is only applicable if the primary purpose of the lease is to satisfy the tenant's permanent housing needs.
Cuestión planteada Solicita conocer si puede aplicar la reducción del cincuenta por ciento del artículo 23.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas si se rescinden los contratos antes de doce meses.
Para aplicar la reducción del artículo 23.2 de la LIRPF, el arrendamiento debe ser de vivienda, lo que implica que el destino primordial sea satisfacer la necesidad permanente de vivienda del arrendatario. Si el alquiler se realiza por el tiempo que necesitan para un curso universitario sin satisfacer esa necesidad permanente, no procede la reducción. La acreditación de este requisito es una cuestión de hecho que debe probar el contribuyente.
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