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A landlord inquired whether the reduction in net income from residential leases could be applied when renting rooms to students for the duration of a university course. The Directorate General for Taxes (DGT) ruled that it is not applicable because the rental does not satisfy the permanent need for housing.
Cuestión planteada Si puede aplicar la reducción del rendimiento neto prevista en la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la reducción del 60% del artículo 23.2 de la LIRPF, el arrendamiento debe ser de un inmueble destinado a vivienda según la LAU. Esto requiere que el destino primordial sea satisfacer la necesidad permanente de vivienda del arrendatario. Al ser un alquiler por el tiempo del curso universitario, no se cumple este requisito de permanencia.
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