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A property owner leases a dwelling to a company for use as employee accommodation. The Directorate General for Taxes (DGT) rules that the rental income reduction does not apply because the tenant is a legal entity rather than a natural person.
Cuestión planteada Aplicación de la reducción del rendimiento neto en el Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la reducción del rendimiento neto por arrendamiento de vivienda, el arrendamiento debe recaer sobre una edificación cuyo destino primordial sea satisfacer la necesidad permanente de vivienda del arrendatario. Al ser el arrendatario una sociedad mercantil, el contrato no constituye un arrendamiento de vivienda a efectos del IRPF, independientemente de que la empresa destine el inmueble a la vivienda de un empleado.
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