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V3514-15 16 November 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

100% tax reduction on rental income extended to age 35 only if contract predates 2011

A query was raised regarding whether a tenant residing in a property since 2009 could benefit from the 100% reduction in net rental income until reaching age 35. The Directorate-General for Taxes (DGT) ruled that, as a new contract was signed after 1 January 2011, the age extension provided in the transitional provision does not apply.

The question raised

Cuestión planteada Si, al tratarse del mismo inquilino residiendo en la vivienda desde el año 2009, sería posible aplicar la reducción del 100 por ciento del rendimiento neto hasta que cumpla los 35 años.

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