{"id":4531,"date":"2024-04-29T00:00:00","date_gmt":"2024-04-29T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/ingresos-por-alquiler-de-viviendas\/"},"modified":"2024-05-21T11:36:47","modified_gmt":"2024-05-21T11:36:47","slug":"ingresos-por-alquiler-de-viviendas","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/ingresos-por-alquiler-de-viviendas\/","title":{"rendered":"Ingresos por alquiler de viviendas"},"content":{"rendered":"<p>Ya hace unos meses que se introdujeron cambios en la reducci\u00f3n aplicable en el IRPF a los\u00a0nuevos alquileres de vivienda para uso permanente formalizados a partir del 26 de mayo de 2023:<\/p>\n<ul>\n<li>En primer lugar, se ha reducido del 60 al 50% la reducci\u00f3n general aplicable a estos nuevos contratos.<\/li>\n<li>Y, por otro lado, se han introducido algunos supuestos en los que dicha reducci\u00f3n puede aumentar: hasta el 60% en caso de rehabilitaci\u00f3n de la vivienda y hasta el 70% o el 90% en caso de viviendas situadas en\u00a0<i>zonas consideradas de mercado residencial tensionado que cumplan ciertos requisitos.<\/i><\/li>\n<\/ul>\n<p>Pues bien, Hacienda ha aclarado que estas nuevas reducciones no se aplicar\u00e1n hasta el IRPF de 2024. As\u00ed pues:<\/p>\n<ul>\n<li>En el IRPF de 2023,\u00a0<i>la reducci\u00f3n fija del 60% es aplicable a todos los contratos<\/i>, independientemente de su fecha de formalizaci\u00f3n.<\/li>\n<li>A partir del IRPF de 2024, los contratos firmados antes del 26 de mayo de 2023 seguir\u00e1n disfrutando de la reducci\u00f3n fija del 60%, y a los contratos firmados a partir de dicha fecha les ser\u00e1 aplicable el nuevo r\u00e9gimen de reducciones de la Ley de Vivienda.<\/li>\n<\/ul>\n<p>En el IRPF de 2023 la reducci\u00f3n fija del 60% sigue siendo aplicable a todos los alquileres de vivienda para uso permanente.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ya hace unos meses que se introdujeron cambios en la reducci&oacute;n aplicable en el IRPF a los&nbsp;nuevos alquileres de vivienda para uso permanente formalizados a partir del 26 de mayo de 2023: En primer lugar, se ha reducido del 60 al 50% la reducci&oacute;n general aplicable a estos nuevos contratos. Y, por otro lado, se [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4532,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[72],"tags":[87],"class_list":["post-4531","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-es","tag-impuesto-sobre-la-renta"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ingresos por alquiler de viviendas | Contem Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.contem.es\/es\/ingresos-por-alquiler-de-viviendas\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ingresos por alquiler de viviendas | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"Ya hace unos meses que se introdujeron cambios en la reducci&oacute;n aplicable en el IRPF a los&nbsp;nuevos alquileres de vivienda para uso permanente formalizados a partir del 26 de mayo de 2023: En primer lugar, se ha reducido del 60 al 50% la reducci&oacute;n general aplicable a estos nuevos contratos. 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