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A prospective usufructuary of a property sought clarification on whether they must declare income from tourist rentals and if associated expenses are deductible. The Directorate General for Taxes (DGT) ruled that, as no hotel services are provided and no employees are hired, the income constitutes returns on real estate capital attributable to the usufructuary, allowing for the deduction of necessary expenses.
Cuestión planteada Si se ha de imputar al consultante en calidad de usufructuario los rendimientos percibidos por el alquiler, y si en su caso, se podrá deducir los gastos en los que incurra por el arrendamiento del inmueble, como, los gastos de comunidad, ibi, tasa de basuras, suministros, seguro del hogar, y la amortización correspondiente.
Los rendimientos de un alquiler turístico se consideran rendimientos del capital inmobiliario si no se prestan servicios de la industria hotelera ni se emplea a una persona con contrato laboral a jornada completa. El usufructuario es el titular de los frutos civiles y, por tanto, debe imputarse la totalidad de dichos rendimientos. Podrá deducir los gastos necesarios para la obtención de la renta, siempre que sean asumidos por él y se acrediten debidamente.
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