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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.
Cuestión planteada Solicita conocer si puede aplicar la reducción por arrendamiento de vivienda del artículo 23.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas a las rentas que perciba de los arrendamientos de las habitaciones de la vivienda.
Los rendimientos por el arrendamiento de habitaciones, sin ser actividad económica, son rendimientos del capital inmobiliario. La reducción del artículo 23.2 de la LIRPF es aplicable siempre que por los términos del contrato quede acreditado que las habitaciones se destinan a la vivienda del arrendatario. La concurrencia de este requisito es una cuestión de hecho que debe acreditarse con medios de prueba válidos.
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