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The taxpayer asks whether the 60% reduction can be applied when renting rooms for periods exceeding one year. The DGT responds that the reduction depends on the rental being for permanent residence and not for seasonal use.
Question posed: Temporal and subjective requirements that must coexist in lease agreements for the application of the reduction under Article 23.2 of Law 35/2006.
The 60% reduction under Article 23.2 of the LIRPF requires that the lease pertains to a property intended for residential use, with the purpose of satisfying the permanent need of the lessee. The reduction is not applicable to seasonal leases, even if the lessee is a student. If the contract seeks to satisfy the tenant's need for habitual residence, regardless of their status, the reduction shall be applicable.
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