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The DGT confirms that the rental income reduction applies only to the net income from the part of the property used for residential purposes.
Question posed: Application of the reduction provided for in Article 23.2 of the Personal Income Tax Law to the net income corresponding to the part of the property used as the tenant's residence.
The reduction in net income provided for in Article 23.2 of the Personal Income Tax Law is conditional upon the property being used as the tenant's residence. As the property has a dual use, the reduction shall only be applicable to the net income corresponding to the part of the property used as a residence. As of 2015, the 60% reduction applies exclusively to the declared positive net income.
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