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The consultant asks whether the reduction under article 23.2 of the LIRPF applies to renting out rooms in a property. The DGT responds that if it is not an economic activity, the income is from immovable capital, and the reduction applies if it can be proven that the rooms are used as the tenant’s residence.
Question posed: A request to determine whether the reduction for residential leasing under Article 23.2 of the Personal Income Tax Law may be applied to income received from the leasing of rooms within a dwelling.
Income from the leasing of rooms constitutes income from real estate capital if it is not carried out as an economic activity. The reduction provided in Article 23.2 of the Personal Income Tax Law is applicable provided that, under the terms of the contract, it is proven that the rooms are intended for the lessee's residence. The fulfillment of this requirement is a matter of fact that must be assessed by the Administration through valid means of evidence.
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