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A query was raised regarding whether the 60% reduction for residential leasing is applicable when the net yield is negative. The DGT has ruled that this reduction is indeed applicable in cases of negative yields, distinguishing it from the 100% reduction.
Cuestión planteada Aplicación de la reducción del 60 por 100.
La reducción del 60% por arrendamiento de inmuebles destinados a vivienda es aplicable tanto si el rendimiento neto es positivo como si es negativo. No obstante, la reducción del 100% no se aplicará si el rendimiento neto derivado del inmueble fuese negativo.
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