Last May 25, Law 12/2023, which includes tax measures related to rental housing, was published in the Official Gazette. As from January 1, 2024, the percentages of reduction of the positive net yield derived from the rental of housing are modified. The new reductions are as follows: 90% reduction if the following is met: –… Continue reading Tax advisor: New reductions in the Personal Income Tax related to the rental of housing
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Tag: Law 12/2023
Tax Advisor: Tax measures for the right to housing
In the publication of the Official State Gazette (BOE) of May 25, 2023, Law 12/2023, of May 24, which establishes the right to housing, has been enacted. This law includes in its second and third final provisions fiscal measures that impact personal income tax (IRPF) and real estate tax (IBI), respectively. News As regards Personal… Continue reading Tax Advisor: Tax measures for the right to housing