New Tax Window: 50% Reduction in Personal Income Tax for Renting Rooms in Habitual Housing, a Boost to Long-Term Flexible Housing
A recent confirmation from the Directorate General of Taxes opens up a tax opportunity for landlords: a 50% reduction in personal income tax for renting out rooms in their main residence. This clarification seeks to encourage a form of Flexible Accommodation that contributes to the permanent residential offer, although it explicitly excludes tourist and seasonal rentals.