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The taxpayer inquired about deductible expenses for renting a tourist apartment and how to impute income when the property is available but unrented. The DGT ruled that only expenses corresponding to the period the property is rented are deductible, and income must be imputed for the days it remains unleased.
Cuestión planteada Qué gastos y en qué proporción puede deducirse para determinar el rendimiento neto de los alquileres, y si debe imputarse el periodo en el que el inmueble ha estado alquilado como inmueble a su disposición, a pesar de estar disponible para ser alquilado todo el año, a partir del momento en que lo adquirió.
Para determinar el rendimiento neto de capital inmobiliario, son deducibles los gastos necesarios para su obtención y la amortización del inmueble y bienes cedidos, siempre que correspondan al periodo de alquiler. Los suministros solo son deducibles si los paga efectivamente el arrendador; si se repercuten al inquilino, computan como rendimiento íntegro. En los días que el inmueble no esté alquilado, se debe imputar la renta inmobiliaria proporcional al número de días.
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