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A self-employed individual asks how much rent can be deducted for their business activity and how subletting part of the premises is taxed. The DGT rules that only the portion proportional to the business use is deductible and that subletting constitutes income from movable capital.
Cuestión planteada 1ª Importe del alquiler que puede deducir como gasto deducible de la actividad desarrollada.
En el método de estimación directa, la deducibilidad de los gastos requiere su correlación con los ingresos. Por tanto, solo se puede deducir el porcentaje del alquiler que corresponda a la superficie del local destinada a la actividad económica. El ingreso por subarriendo se califica como rendimiento de capital mobiliario y permite deducir la parte proporcional del alquiler pagado según la superficie subarrendada.
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