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The applicant asks whether they can declare only the difference between the rent they receive and the rent they pay for their own home as income from real estate capital. The DGT rules that the rent paid for one's own residence is not a deductible expense when determining the net income from other properties.
Question posed: Whether it is possible to declare in the Personal Income Tax return, as income from real estate capital, only the difference between the rental income received and the rent paid for the residence in which the individual resides.
Las rentas de arrendamiento de inmuebles propios son rendimientos íntegros del capital inmobiliario. El alquiler de la vivienda donde reside el contribuyente no constituye un gasto deducible para determinar el rendimiento neto de dichos capitales inmobiliarios. La deducción por alquiler de vivienda habitual tiene su propia regulación y, según la normativa vigente, requiere cumplir requisitos específicos o estar bajo un régimen transitorio.
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