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The consultant asks how rental income from a property in community of property for tourism is taxed and which mortgage expenses are deductible. The DGT responds that, as it is not an economic activity, it constitutes capital income and only mortgage interest expenses are deductible.
Cuestión planteada El consultante desea conocer la calificación en el Impuesto sobre la Renta de las Personas Físicas de las ganancias generadas a través de la mencionada comunidad de bienes y qué parte de los pagos de la hipoteca son deducibles.
Los ingresos del arrendamiento son rendimientos del capital inmobiliario si no se cumplen los requisitos de actividad económica. En este caso, solo son deducibles los intereses de los capitales ajenos invertidos en la adquisición o mejora, no el principal de la hipoteca. Las rentas de la comunidad de bienes se atribuyen a los comuneros según las normas de este impuesto y los pactos aplicables.
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