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A taxpayer has enquired about the taxation of income derived from subletting their primary residence. The Directorate General for Taxes (DGT) has ruled that such income is classified as income from movable capital and has detailed the applicable deductible expenses.
Cuestión planteada Tributación de la operación en el Impuesto sobre la Renta de las Personas Físicas.
Las rentas por subarrendamiento de viviendas son rendimientos del capital mobiliario, salvo que supongan una actividad económica con servicios de industria hotelera. Los gastos deducibles son los necesarios para la obtención del rendimiento, aplicados en proporción a los días de subarriendo. Incluyen intereses, reparaciones, tributos, servicios, suministros y la amortización de bienes muebles y del inmueble.
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