The General Directorate of Taxes (DGT), an organization dependent on the Ministry of Finance, has clarified that the rental of rooms within a home can benefit from the reduction in personal income tax provided for the rental of housing. This is stated in the binding consultation V2457-25, of December 11, 2025, in which it analyzes the case of an owner who rent several rooms of your property.
The main question was whether this type of rental allows the reduction of article 23.2 of Law 35/2006 of Personal Income Tax to be applied. The Treasury responds that it is possible, as long as certain requirements are met.
It must be taken into account that for this deduction to be applied, the DGT clarifies that this income cannot constitute an economic activity in accordance with article 27.2 of the LIRPF, but must be a private lease. In these cases, the query clarifies that “the returns derived from the rental of the rooms in the home constitute returns on real estate capital.”
The reduction applies when the room rental is considered habitual residence
One of the key factors that the DGT points out is the destination of the lease according to the Urban Leasing Law (LAU). This includes several assumptions: in its article 2 it defines the rental of housing as that whose purpose is to satisfy the permanent need of the tenant, compared to article 3, which considers seasonal rentals as those with a different use.
Taking these two uses into account, the consultation makes it clear that the requirement to apply the reduction is that “the effective destination of the object of the contract is that of the tenant’s own permanent home.” In the specific case analyzed, the fact that each room has exclusive use and there is an individual contract reinforces this consideration of habitual residence, even if common areas are shared.
The reduction of personal income tax will depend on meeting the requirements
The applicable reduction is regulated in article 23.2 of the Personal Income Tax Law, modified by Law 12/2023 on the right to housing. This rule establishes different percentage reductions on the positive net rental income, depending on the circumstances.
In the case of leasing real estate for housing, the law provides for different deductions:
- a 90% reduction when a new contract is formalized in a stressed area with a significant price reduction,
- 70% in certain cases, such as renting to young people or for social purposes,
- 60% if the home has been recently renovated,
- 50% in general, in any other case.
In the case analyzed, the General Directorate of Taxes concludes that, if no special circumstances arise, this general reduction of 50% will be applicable, provided that the rental is intended for primary residence. Furthermore, this reduction is only applicable to income correctly declared before the Administration initiates a verification procedure.
The Treasury will be able to verify if it really is a habitual residence
The DGT warns that compliance with these requirements is a matter of fact that must be analyzed on a case-by-case basis. In this sense, it points out that “the concurrence of the aforementioned requirements constitutes a matter of fact, therefore outside the powers of this Management Center, and its accreditation can be carried out through legally valid means of proof.”
This implies that, for example, registration can serve as an indication, but it is not sufficient on its own. The Tax Agency may require other evidence to verify that the home is actually used as a habitual residence. Furthermore, in accordance with articles 105 and 106 of Law 58/2003, General Tax, it is up to the taxpayer to prove the facts, with the Administration being in charge of evaluating said evidence.
Consequently, the General Directorate of Taxes confirms that room rentals can benefit from personal income tax reductions, as long as they meet the legal requirements. In particular, it will be key to prove that the use of the room responds to a permanent need for housing, since this element determines both its tax qualification and the possibility of applying the tax advantages provided for in the regulations.