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The consultant asks whether the 90% rental reduction for new leases in high-demand areas applies throughout the entire contract or only for the first year, and whether it is lost if the area ceases to be high-demand. The tax authority responds that the reduction applies as long as the established conditions are met.
Cuestión planteada Solicita saber si la reducción del 90 por ciento prevista en el apartado 2 del artículo 23 de la Ley del Impuesto sobre la Renta de las Personas Físicas resultaría aplicable únicamente en el primer año de alquiler o durante toda la duración del nuevo contrato, así como si se pierde el derecho a la reducción en caso de que el área geográfica donde se sitúe la vivienda deje de estar declarada como zona de mercado residencial tensionado.
Para aplicar la reducción del 90%, se debe formalizar un nuevo contrato en zona de mercado residencial tensionado con una renta inicial rebajada más de un 5% respecto a la última renta del contrato anterior. Los requisitos deben cumplirse en el momento de la celebración del contrato y la reducción será aplicable mientras se sigan cumpliendo los mismos. Si la vivienda deja de estar en zona de mercado residencial tensionado, no se podrá aplicar la reducción del 90%, pero podría aplicarse la del 50% en cualquier otro caso.
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