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A physical person enquires about VAT and IRPF treatment for parking or property rental. The DGT states that parking rental is subject to 21% VAT, and if not an economic activity, rental income is taxed under IRPF as capital gains.
Cuestión planteada Tributación de la operación en el Impuesto sobre la Renta de las Personas Físicas y en el Impuesto sobre el Valor Añadido.
El arrendamiento aislado de una plaza de garaje está sujeto al IVA al tipo general del 21%, ya que el arrendador adquiere la condición de empresario. En el IRPF, si el alquiler no es actividad económica, los ingresos son rendimientos de capital inmobiliario, permitiendo deducir gastos necesarios y amortización. Para viviendas, existe una reducción del 60% si el destino es la necesidad permanente de vivienda del arrendatario, pero no en alquileres por temporadas. Las retenciones de IRPF solo se aplican si el arrendatario es una entidad o persona jurídica.
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