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A property owner has enquired whether they can apply the Personal Income Tax (IRPF) reduction for renting out their home to a foundation for use by its beneficiaries. The Directorate General for Taxes (DGT) indicates that a 70% reduction may apply if specific social housing or vulnerability requirements are met, or a 50% reduction if it is proven that the property is used as housing for specific natural persons.
Cuestión planteada Solicita conocer si procede aplicar la reducción por arrendamiento de vivienda del artículo 23.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la reducción del 70%, la fundación debe estar sujeta al régimen de la Ley 49/2002 y destinar la vivienda al alquiler social o a personas en situación de vulnerabilidad. En caso contrario, se puede aplicar la reducción del 50% si por los términos del contrato queda acreditado que el inmueble se destina a la vivienda y el uso recae en personas físicas determinadas. La concurrencia de estos requisitos es una cuestión de hecho que debe acreditarse mediante medios de prueba válidos.
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