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A query was raised regarding whether the tax reduction for residential leasing applies to long-term room rentals. The DGT indicates that to qualify for the reduction, the effective purpose of the contract must be the tenant's permanent residence.
Cuestión planteada Solicita conocer si puede aplicar la reducción por arrendamiento de vivienda en relación a los rendimientos que obtenga de los arrendamientos en el Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la reducción del 60% sobre el rendimiento neto positivo, el arrendamiento debe recaer sobre una edificación cuyo destino primordial sea satisfacer la necesidad permanente de vivienda del arrendatario. El requisito es que el destino efectivo del objeto del contrato sea el de vivienda permanente. La concurrencia de este requisito es una cuestión de hecho que debe acreditarse con medios de prueba válidos.
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