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An individual leases their property to a company for use as a permanent residence. The DGT has ruled that the 60% tax reduction for residential leasing does not apply because the contract fails to identify the specific natural person who will occupy the property.
Cuestión planteada Si puede aplicar la reducción del artículo 23.2 de la Ley 35/2006, en su declaración de IRPF.
La reducción del artículo 23.2 de la LIRPF es aplicable cuando el arrendatario es una persona jurídica, siempre que se acredite que el inmueble se destina a la vivienda de personas físicas determinadas. Para que proceda, el contrato debe dejar constancia de que el uso exclusivo recae en una persona física identificada. Si el contrato no especifica quién habitará la vivienda, no se puede aplicar la reducción.
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