As from January 1, 2024, a modification is introduced in Article 23.2 of Law 35/2006, of November 28, on Personal Income Tax (IRPF), relating to the reduction applicable to the positive net yield obtained from the leasing of real estate used for housing. Firstly, the current variation from 60% to 50% for new rental contracts.… Continue reading Variation in the reduction in the IRPF for renting a home