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A property owner asks whether the rental property reduction can be applied when renting to a commercial society for employee accommodation. The DGT states that the reduction does not apply because the society is not the end user of the property.
Question posed: Application of the reduction of net income in the Personal Income Tax.
For a lease to be considered intended for residential use, the primary purpose must be to satisfy the tenant's permanent housing need. In the case of a contract with a commercial company, even if the property is used by an employee, it does not constitute the tenant's residence for tax purposes. Therefore, it is considered a lease distinct from a residential lease and does not allow for the reduction of net income.
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