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A taxpayer inquired whether the reduction in net income could be applied when renting rooms to foreign students for four-month seasonal periods. The Directorate General of Taxes (DGT) ruled that, as it is a seasonal rental, the requirement for permanent residence is not met.
Cuestión planteada Si puede aplicar la reducción del rendimiento neto prevista en la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la reducción del 60% del artículo 23.2 de la LIRPF, el arrendamiento debe ser de un inmueble destinado a vivienda. Según la LAU, los arrendamientos de temporada tienen un destino distinto al de vivienda permanente. Por tanto, si el alquiler se efectúa por temporadas, no resulta aplicable la reducción mencionada.
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