Ahora que se acerca la campaña de renta 2010 cabe recordar que todavía existe la posibilidad de minorar los rendimientos de capital obtenidos por el alquiler property.
Having calculated the net income resulting from lower amounts due less tax deductible expenses, as a general rule this performance may be reduced by 50% if the lease is for housing.
However, if the lessee (tenant) satisfies the following conditions the landlord may reduce net income by 100% or what is the same , lease the property by obtaining a fully exempt income.
The tenant must give written notice (by 31 March next year as it relates to the letter):
1 - Name, address fiscal and tax identification number of the lessee.
2-Reference cadastral leased property.
3-Expression of having a aged between 18 and 35 years during the previous tax year or during any part of it the latter indicating the number of days that met this requirement.
4-Expression of having achieved during the previous tax period a net income from employment and economic activities over the public income indicator multiple effects.
5-Date and signature of the lessee.
6-Identification of the person or entity of the lessor.
In the case of leases between relatives, to the third degree, total net performance may not be less than the amount that would value the property according to the concept of imputed income.
There is a mandatory consultation of the Directorate General of Taxes (V1529-09) which dictates that although the tenant fails to deliver the above document meets the requirements but the landlord may apply the 100% reduction in yield.
Articles 23, 24 and 86 of Law 35/2006 of November 28 - Income Tax Act
Article 16 RD 439/2007, 30 March - Income Tax Regulation
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