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A query was raised regarding whether the rental of a commercial premises used as a residence should be taxed as a residential or non-residential lease. The DGT indicates that the classification depends on whether the primary purpose is to satisfy the tenant's permanent housing needs.
Cuestión planteada Determinación de si el arrendamiento es para uso de vivienda o distinto del de vivienda para determinar su tributación en el Impuesto sobre la Renta de las Personas Físicas.
Si el arrendamiento no es actividad económica, constituye rendimiento del capital inmobiliario. Se considera arrendamiento de vivienda cuando recae sobre una edificación cuyo destino primordial sea satisfacer la necesidad permanente de vivienda del arrendatario. La determinación de si se cumplen estos requisitos es una cuestión de hecho que debe acreditarse con medios de prueba válidos.
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