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Consultants inquired about the taxation of five garage spaces, some of which are rented and others not, and whether expenses can be deducted. The DGT ruled that expenses and depreciation are only deductible during leasing periods, whereas unleased spaces generate imputed income.
Cuestión planteada Tributación de las plazas de garaje por el Impuesto sobre la Renta de las Personas Físicas. Determinación del rendimiento del capital inmobiliario: deducibilidad de los gastos de comunidad, Impuesto sobre Bienes Inmuebles y amortización de las mismas, renta imputable en el supuesto en el que las plazas de garaje no se encuentren arrendadas
Los rendimientos de las plazas de garaje son del capital inmobiliario. Los gastos de comunidad, IBI y la amortización solo son deducibles cuando las plazas están arrendadas o durante el periodo de arrendamiento intermitente. Las plazas no arrendadas generan renta imputada según el artículo 85 de la LIRPF, sin posibilidad de deducir gasto alguno.
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