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The inquirer asks which expenses can be deducted when renting a room in their main residence for part of the year. The DGT rules that such income is classified as income from real estate capital and allows for the deduction of necessary expenses proportional to the time and space rented, as well as depreciation.
Cuestión planteada - Gastos fiscalmente deducibles, y cuál es el porcentaje de deducibilidad de los mismos.
Los rendimientos por el alquiler de una habitación en la vivienda habitual son rendimientos del capital inmobiliario. Son deducibles los gastos necesarios para su obtención, limitados al periodo y parte de la vivienda alquilada, incluyendo la amortización del inmueble y del mobiliario. Los suministros solo son deducibles si los paga el arrendador; si se repercuten al inquilino, computan como rendimiento íntegro. La reducción del 60% solo aplica si el destino es vivienda permanente y no por temporadas.
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