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A taxpayer inquired whether they could continue to claim the deduction for investment in their primary residence after renting out a room under a 'Bed and Breakfast' arrangement. The Directorate General for Taxes (DGT) ruled that the deduction may only be applied to the portion of the property used for private purposes and common areas, excluding areas reserved for the tenant.
Question raised: Effects of the partial leasing of the residence on the deductions being applied for its acquisition. Determination of the amounts eligible to form part of the deduction base.
When leasing rooms of the primary residence, the deduction base may only include the amount proportional to the surface area that maintains the status of primary residence (private and common areas). Income from room rentals shall be considered income from real estate capital, unless hotel industry services are provided (cleaning, restaurant, etc.), in which case they shall be considered income from economic activities. The taxpayer must justify their status as a resident and the leasing situation before the Administration.
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