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Alquileres de inmuebles a estudiantes: ¿puede aplicarse la reducción prevista para los arrendamientos destinados a vivienda? - Despacho de abogados Gómez-Acebo & Pombo
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Alquileres de inmuebles a estudiantes: ¿puede aplicarse la reducción prevista para los arrendamientos destinados a vivienda?

icon 17 de julio, 2024

Análisis de la posición mantenida tanto por la Dirección General de Tributos como por algunos tribunales superiores de justicia sobre la posibilidad de aplicar la reducción prevista en el artículo 23.2 LIRPF a los rendimientos del capital inmobiliario derivados del arrendamiento de viviendas a estudiantes durante el curso escolar.

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Autor/es

Pilar Álvarez – Consejera Académica

Tipología

Análisis

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