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The consultant asks whether a 50% reduction can be applied when renting to a non-profit entity. The DGT responds that even if the tenant is a legal entity, a 50% reduction may apply if it can be proven that the property is used for the residence of a specific physical person.
Cuestión planteada Posibilidad de aplicar alguna de las reducciones por arrendamiento de vivienda recogidas en el artículo 23.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la reducción del 50% del artículo 23.2 de la LIRPF, el inmueble debe destinarse a vivienda. Si el arrendatario es una persona jurídica, la reducción es posible si queda acreditado por los hechos y el contrato que el inmueble se destina a la vivienda y que el uso exclusivo recae en una persona física determinada. La concurrencia de estos requisitos es una cuestión de hecho que debe valorarse mediante medios de prueba válidos.
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