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A taxpayer inquired whether the 90% reduction on net rental income could be applied to a property located outside a declared stressed residential market area. The Directorate-General for Taxes (DGT) ruled that locating the property within a stressed residential market area is an essential requirement to access this tax benefit.
Cuestión planteada - Posibilidad de aplicarse la reducción del 90 por ciento sobre el rendimiento neto del capital inmobiliario prevista en el apartado 2 del artículo 23 de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas.
La reducción del 90% sobre el rendimiento neto del capital inmobiliario requiere que el nuevo contrato se formalice en una zona de mercado residencial tensionado y que la renta inicial se rebaje más de un 5% respecto a la última renta del contrato anterior. Si la zona no ha sido declarada como de mercado residencial tensionado en el momento de la celebración del contrato, no se cumple el requisito para la reducción del 90%, aunque podría aplicarse la reducción general del 50%.
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