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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 o cesión de derechos de uso o disfrute sobre inmuebles constituye un rendimiento del capital inmobiliario para el nudo propietario. Para calcular el rendimiento neto, se pueden deducir los gastos necesarios para su obtención, como intereses de financiación y amortización. No obstante, al tratarse de una constitución de usufructo y no de un arrendamiento, no es aplicable la reducción por arrendamiento de vivienda del artículo 23.2 LIRPF.
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