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A taxpayer inquired about the taxation of income derived from renting out their basement to a company and the upper floor to their parents. The Directorate General for Taxes (DGT) ruled that, provided this does not constitute an economic activity, such income is classified as real estate capital income, subject to specific rules regarding deductibility and tax reductions.
Cuestión planteada Tributación en el IRPF del rendimiento percibido del arrendamiento del inmueble a una persona jurídica y a sus padres.
Los ingresos por arrendamiento de partes de una vivienda son rendimientos del capital inmobiliario. Se pueden deducir los gastos necesarios para su obtención y la amortización del inmueble y mobiliario de forma proporcional a la parte alquilada. La reducción del 60% solo aplica si el destino es vivienda para satisfacer la necesidad permanente del arrendatario. En alquileres a parientes, el rendimiento neto no puede ser inferior al mínimo establecido por ley.
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