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A co-owner inquired whether renting rooms to students for 12 months qualifies for the reduction under Article 23.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that if the primary purpose is to meet a permanent housing need, the reduction is applicable.
Cuestión planteada Aplicación de la reducción del artículo 23.2 de la Ley 35/2006.
La reducción del 60% en rendimientos por arrendamiento de inmuebles destinados a vivienda es aplicable si el contrato tiene como finalidad primordial satisfacer la necesidad permanente de vivienda del arrendatario. El alquiler de habitaciones que va más allá de la mera temporada y cumple este propósito se considera arrendamiento de vivienda. Los arrendamientos por temporada no tienen derecho a esta reducción.
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