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A taxpayer inquired about how to declare income received from their partner for the rental of the home in which both reside. The DGT indicates that this income constitutes income from real estate capital and explains the deductibility of furniture.
Cuestión planteada Forma de declarar en el IRPF las rentas percibidas de su pareja.
Al no constituir una actividad económica según el artículo 27.2 de la LIRPF, los ingresos por el arrendamiento de la vivienda a la pareja son rendimientos del capital inmobiliario. El gasto por la adquisición de mobiliario adicional es deducible mediante amortización al 10% anual, según el Reglamento del Impuesto. Para conocer las casillas específicas de la declaración, el consultante debe acudir a la Agencia Estatal de Administración Tributaria.
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