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A taxpayer inquired whether the reduction in net income from residential leasing could be applied to an 8-month rental agreement. The DGT ruled that, as it is a seasonal let, it fails to meet the requirement of satisfying a permanent housing need.
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 vivienda según la LAU, lo que implica satisfacer la necesidad permanente de vivienda del arrendatario. Los arrendamientos de fincas urbanas celebrados por temporada se consideran para uso distinto del de vivienda. Por tanto, si el alquiler es por temporada, no procede la reducción.
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