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The taxpayer asks whether the rent paid for a new home in a different city can be deducted from the income earned by renting out their primary residence. The Directorate General for Taxes (DGT) rules that this expense is not necessary to generate the real estate capital income from the first property.
Cuestión planteada Solicita conocer si puede deducirse el alquiler que satisface en la nueva ciudad de las rentas percibidas del arrendamiento de la vivienda de su propiedad a efectos del Impuesto sobre la Renta de las Personas Físicas.
El alquiler de una vivienda distinta no tiene la consideración de gasto necesario para la obtención de los rendimientos de capital inmobiliario de la vivienda arrendada. Solo son deducibles los gastos necesarios para la obtención de dichos rendimientos, como intereses, reparaciones, tributos, servicios o amortización, siempre que correspondan al periodo en que el inmueble esté alquilado.
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