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A taxpayer inquires about calculating the net yield of commercial premises to be leased to their daughter-in-law. The DGT clarifies that, as it is a lease to a relative, a minimum yield must be applied if the rental income is lower than the amount calculated according to the regulations.
Cuestión planteada Rendimiento neto a computar por el citado arrendamiento.
Si el arrendamiento no es una actividad económica, las rentas son rendimientos del capital inmobiliario. Al ser el arrendatario un pariente (incluidos los afines hasta tercer grado), el rendimiento neto total no puede ser inferior al rendimiento mínimo del artículo 85 LIRPF. En caso de inmuebles sin valor catastral, este mínimo se calcula aplicando el 1,1 por ciento sobre el 50 por ciento del valor del local a efectos del Impuesto sobre el Patrimonio.
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