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A taxpayer inquired whether a six-month rental deposit received as a guarantee must be taxed under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as a deposit must be returned if there are no unpaid debts, no change in net wealth occurs.
Cuestión planteada Tributación de la operación en el Impuesto sobre la Renta de las Personas Físicas.
La cantidad recibida constituye una garantía del contrato que puede ejecutarse ante un incumplimiento y debe restituirse al término del contrato si no hay impagos. Por tanto, la constitución de dicha fianza no implica variaciones en el valor del patrimonio que puedan calificarse como ganancias o pérdidas patrimoniales según el artículo 33.1 de la LIRPF.
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