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A taxpayer who subrogates into the position of their parents-in-law as a landlord asks whether they can avoid the minimum yield limit set out in Article 24 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) responds that the application of said article is mandatory if the net yield is lower than the threshold established in Article 85.
Cuestión planteada Solicita saber si por haber recibido las condiciones contractuales de un contrato previo en el que se subrogó puede dejar de aplicar el artículo 24 de la citada ley.
Si el arrendamiento no es una actividad económica, los ingresos son rendimientos del capital inmobiliario. Al ser los arrendatarios suegros del contribuyente (parientes afines), se aplica el artículo 24 de la LIRPF. El hecho de mantener las condiciones contractuales previas mediante subrogación no permite excluir la aplicación de este límite de rendimiento mínimo.
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