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A query was made regarding how to calculate deductible expenses for a tourist rental property during periods when it is not rented out. The DGT ruled that expenses are deductible in proportion to the number of rental days, with the exception of repair costs incurred to make the property ready for re-letting.
Cuestión planteada A efectos de la determinación de los rendimientos netos de capital inmobiliario de una vivienda destinada al alquiler turístico, forma de calcular los gastos deducibles en caso de que haya periodos en los que esta no haya sido arrendada.
Los gastos necesarios para obtener rendimientos del capital inmobiliario se deducen de forma proporcional al número de días del periodo impositivo en que la vivienda esté arrendada. En los periodos sin alquiler, solo son deducibles los gastos de reparación y conservación destinados a poner el inmueble en condiciones para volver a arrendarlo. Si no se obtienen rendimientos en un ejercicio, estos gastos de reparación podrán deducirse en los cuatro años siguientes, respetando los límites legales. El propietario debe acreditar la situación de expectativa de alquiler.
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