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A taxpayer inquired whether they could deduct the rental cost of a property from which they derive income by subletting it for tourist use. The Directorate General for Taxes (DGT) responded that, as this constitutes income from movable capital, it is possible to deduct the expenses necessary to obtain it, including the amount paid to the landlord.
Cuestión planteada Solicita saber si puede deducir de los citados rendimientos de capital mobiliario las cuantías satisfechas por el arrendamiento de la vivienda que le genera los rendimientos.
Los rendimientos derivados del subarrendamiento que no constituyan actividades económicas se califican como rendimientos del capital mobiliario. Para determinar el rendimiento neto, se pueden deducir los gastos necesarios para su obtención, lo que incluye las cantidades satisfechas al propietario por el arrendamiento del inmueble. Esta deducción solo puede aplicarse a los gastos correspondientes al periodo en que el inmueble haya estado subarrendado.
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