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A landlord inquired whether the tax reduction for residential leases could be applied when renting a property to students for a three-year term, with August being rent-free. The Directorate-General for Taxes (DGT) ruled that since it is a long-term contract intended to meet permanent housing needs, the reduction is applicable.
Cuestión planteada Si tiene derecho a practicar alguna deducción por el arrendamiento de vivienda.
La reducción del 60% del rendimiento neto positivo es aplicable cuando el arrendamiento recae sobre una edificación habitable cuyo destino primordial sea satisfacer la necesidad permanente de vivienda. En este caso, al ser un contrato de tres años para estudiantes, se considera arrendamiento de vivienda y no por temporada. Por tanto, resulta operativa la reducción del artículo 23.2 de la LIRPF.
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