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The inquirer asks whether they can declare rental income and deduct expenses based on a private purchase and sale agreement signed prior to the public deed. The Directorate General for Tax (DGT) responds that ownership depends on the delivery of the property, allowing income to be declared from a private contract if the delivery of the dwelling is proven.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de los rendimientos percibidos por el alquiler de la vivienda durante dicho periodo. Posibilidad de deducirse como gasto la amortización del inmueble y aplicación de la reducción por arrendamiento de vivienda.
La transmisión de la propiedad ocurre cuando se produce la entrega de la cosa vendida, lo que puede ser la entrega de llaves o la escritura pública. Si se acredita la entrega junto al contrato privado, los rendimientos se atribuyen al comprador desde esa fecha. La amortización se aplicará proporcionalmente al tiempo de titularidad sobre el mayor de coste de adquisición o valor catastral (sin suelo). La reducción del 60% es aplicable si el destino del inmueble es vivienda permanente del arrendatario.
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