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The consultant asks whether granting temporary usufruct of a property for rental as a habitual residence allows the reduction under article 23.2 of the LIRPF. The DGT responds that usufruct assignment is capital income and not a lease, so the rental reduction under article 23.2 of the LIRPF does not apply.
Cuestión planteada Calificación de la renta percibida y posibilidad de aplicar el artículo 23.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La constitución de un usufructo sobre una vivienda en favor de una entidad constituye un rendimiento del capital inmobiliario para el nudo propietario. Para calcular el rendimiento neto, se pueden deducir los gastos necesarios para la obtención de los rendimientos, como intereses de financiación y amortización, siempre que se acrediten. No obstante, la reducción por arrendamiento de bienes inmuebles destinados a vivienda del artículo 23.2 LIRPF no es aplicable porque la operación es una constitución de usufructo y no un arrendamiento.
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