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A taxpayer inquired whether the cost of hiring a person to clean their tourist rental apartments is deductible. The Directorate General of Taxes (DGT) ruled that this expense is deductible when determining the net yield of real estate capital.
Cuestión planteada Solicita saber si el gasto de contratar una persona para que limpie en los pisos destinados a alquiler turístico son gastos deducibles a la hora de determinar el rendimiento de capital inmobiliario en el Impuesto sobre la Renta de las Personas Físicas.
Los gastos necesarios para la obtención de los rendimientos de capital inmobiliario son deducibles. En concreto, el gasto por la contratación de una persona para limpiar pisos de alquiler turístico se considera deducible. El contribuyente debe acreditar la realización de dicho gasto mediante medios de prueba admitidos en Derecho.
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