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The consultant asks whether Article 23.2 of the LIRPF reduction applies to room rentals. The DGT confirms it can, provided the contract proves the room is used for the tenant's permanent residence.
Cuestión planteada Solicita conocer si puede aplicar la reducción por arrendamiento de vivienda del artículo 23.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas a las rentas que perciba de los arrendamientos de las habitaciones de la vivienda.
Si el arrendamiento de habitaciones no es actividad económica, constituye rendimiento del capital inmobiliario. La reducción del artículo 23.2 de la LIRPF es aplicable en la medida en que por los términos del contrato se acredite que las habitaciones se destinan a la vivienda del arrendatario. El requisito es que el destino efectivo sea el de vivienda permanente del arrendatario, según la LAU. La concurrencia de estos requisitos es una cuestión de hecho que debe valorar la Administración.
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