Estimate IRPF tax on rental income under Art. 23 LIRPF, including the 60% habitual residence reduction.
Mortgage interest, repairs, insurance, community fees, IBI, depreciation (3% of build value)
Net income before tax
9000 €
60% reduction (Art. 23)
− 5400 €
Taxable base
3600 €
IRPF due
864 €
Effective rate on gross rent
7,2 %
True net income after tax
8136 €
True net yield after tax
Enter property price above for yield
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Orientativo. Consult your tax advisor. Art. 23 Ley 35/2006 (LIRPF).