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The applicant inquired whether the 60% reduction on net income can be applied when renting out rooms in a property. The Directorate-General for Taxes (DGT) ruled that this reduction only applies if the contract is classified as a residential lease under the Tenancy Act (LAU), which requires the property to satisfy the tenant's permanent housing needs.
Cuestión planteada Requisitos temporales y subjetivos que deben concurrir en los contratos de arrendamiento para la aplicación de la reducción del artículo 23.2 de la Ley 35/2006.
La reducción del 60% del artículo 23.2 de la LIRPF requiere que el arrendamiento sea de vivienda, con el fin primordial de satisfacer la necesidad permanente del arrendatario. No es aplicable la reducción en arrendamientos por temporada o aquellos cuyo destino no sea la vivienda permanente, como el alquiler de habitaciones por el tiempo que dure un curso universitario. Si se cumple el requisito de vivienda, la reducción es aplicable independientemente de la condición del arrendatario (estudiante, trabajador, etc.), debiendo prorratear la reducción según la parte de la vivienda arrendada.
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