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Minimum Yield: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 13 rulings · 2014–2024

Current position

When the lease does not constitute an economic activity, the income is integrated as income from real estate capital. If the lessee is a relative up to the third degree inclusive, the total net yield cannot be lower than the minimum yield established in article 85 of the LIRPF (Personal Income Tax Law). For urban properties, this minimum is calculated by applying 2% to the cadastral value, or 1.1% if there was a collective valuation in the tax period or in the ten previous ones.

The DGT's position remains constant over time regarding the application of the minimum yield when there is a kinship up to the third degree. Consultations repeatedly confirm that, if the yield after reductions is lower than the legal minimum, the latter prevails. No changes in doctrine are observed, only the reiteration of the criterion applied to different situations, such as the assumption of expenses by the lessee.

Analysis based on 12 of 13 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

13
V0399-18 15 Feb 2018

Rental of a property to a child subject to minimum related income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliariorendimiento mínimoreducción por arrendamiento de viviendaparentescovivienda habitual LIRPF — Ley 35/2006 del IRPF art. 22.1LIRPF — Ley 35/2006 del IRPF art. 23.2
Affects CompanyExpat · Non-residentIndividual

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