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A co-owner seeks guidance on how to declare income from a security deposit withheld for damages and the repair costs incurred while the property was vacant. The DGT rules that the deposit constitutes gross income and that repair costs are deductible if they are intended to facilitate future rental income.
Cuestión planteada Cómo debe proceder a declarar los rendimientos del capital inmobiliario en su declaración de IRPF de 2021.
El importe de la fianza retenida por desperfectos debe computarse como rendimiento íntegro del capital inmobiliario. Los gastos de reparación y conservación realizados mientras la vivienda está en expectativa de alquiler son deducibles si se dirigen exclusivamente a la futura obtención de rendimientos y no al disfrute del titular. El importe de estos gastos no puede exceder los rendimientos íntegros del periodo, pudiendo deducirse el exceso en los cuatro años siguientes. Las rentas impagadas pueden deducirse como saldo de dudoso cobro si se cumplen los requisitos legales.
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