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A taxpayer leases a dwelling composed of two registered properties under a single contract and asks whether the yields must be calculated separately or jointly. The DGT responds that, if the contract and the price are unique, it may be treated as a single rental.
Question posed: It is requested to know whether the calculation of the real estate capital yield for Personal Income Tax purposes must be carried out separately for each registered property or if it can be carried out jointly for the entire dwelling given that there is a single lease agreement.
When the contract and the price are unique, it may be treated as a single rental. To this end, all income and expenses must be recorded in the main property, and the accessory properties must be related and linked to it. The yields are considered real estate capital income pursuant to Article 22 of the LIRPF, and the expenses necessary for their acquisition and depreciation may be deducted.
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