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A query was raised regarding whether members of a community of property who lease real estate can apply the reduction for residential leasing. The Directorate General for Taxes (DGT) ruled that each co-owner may apply said reduction to their attributed net income.
Question posed: Application by the co-owners of the reduction for the lease of a dwelling provided for in Article 23.2 of the Personal Income Tax Law.
Communities of property are not taxpayers of Personal Income Tax (IRPF); instead, income is attributed to their members. Pursuant to Article 89.1.4 of the IRPF Law, members of entities under the income attribution regime may apply the reductions provided for in Article 23.2. Therefore, each co-owner may reduce 60% of the net income derived from the lease of a dwelling that is attributed to them.
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