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A query was raised regarding whether the 60% reduction for residential housing rentals applies when the net yield is negative. The DGT ruled that this reduction does apply in both cases; however, the 100% reduction cannot be applied if the yield is negative.
Question posed: Application of the 60 percent reduction provided for in Article 23.2.1º of the Personal Income Tax Law.
The 60% reduction provided for in Article 23.2.1º of the Personal Income Tax Law is applicable to the net income from the lease of residential property, whether it is positive or negative. However, the 100% reduction shall not apply if the net income derived from the property is negative.
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