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A landlord asks whether a 60% reduction in net rental income applies when the tenant is a company providing housing for staff. The DGT states that the reduction is applicable if it can be proven that the property is intended for the residence of a specific natural person.
Cuestión planteada Si resulta de aplicación la reducción del 60 por ciento del rendimiento neto prevista en el artículo 23.2 de la Ley del Impuesto.
La reducción del artículo 23.2 de la LIRPF es aplicable cuando, aunque el arrendatario sea una persona jurídica, quede acreditado que el inmueble se destina a la vivienda de determinadas personas físicas. Para ello, los términos del contrato deben dejar constancia de que el uso exclusivo de la vivienda recae en la persona física determinada en el mismo. La concurrencia de estos requisitos es una cuestión de hecho que debe acreditarse mediante medios de prueba válidos.
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