Browsing by Subject "Reducciones"

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    Análisis crítico de las nuevas reducciones introducidas por la Ley 12/2023 aplicables sobre los rendimientos netos derivados del arrendamiento de viviendas en el IRPF
    (Centro de Estudios Financieros, 2025-03-14) Marcos Cardona, Marta; Derecho Financiero y Tributario; Facultad de Derecho
    Among the set of measures that public authorities may adopt to facilitate access to rental housing, fiscal policy plays a fundamental role. Focusing on the realm of personal taxation, Law 12/2023, of 24 May, introduced changes to the taxation of rental income, modifying the reduction percentages applicable to net positive income in the Personal Income Tax (IRPF). Prior to its enactment, the general reduction stood at 60 %, but the new legislation establishes a basic percentage of 50 %, with the possibility of increasing it up to 90 %. The application of these different percentages is subject to compliance with certain specific requirements, whose adequacy and effectiveness will be subject to critical analysis.