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V2080-25 5 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Rent of rooms may qualify for property reduction if conditions met

The consultant asks whether Article 23.2 of the LIRPF reduction applies to room rentals. The DGT confirms it can, provided the contract proves the room is used for the tenant's permanent residence.

The question raised

It is requested to determine whether the reduction for the leasing of a residence provided in Article 23.2 of the Personal Income Tax Law may be applied to the income received from the leasing of rooms within a dwelling.

The DGT's ruling

If the leasing of rooms does not constitute an economic activity, it constitutes income from real estate capital. The reduction provided in Article 23.2 of the Personal Income Tax Law (LIRPF) is applicable to the extent that it is proven, under the terms of the contract, that the rooms are intended for the tenant's residence. The requirement is that the effective purpose be that of the tenant's permanent residence, pursuant to the Tenancy Act (LAU). The fulfillment of these requirements is a matter of fact to be assessed by the Administration.

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