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A taxpayer has enquired about the taxation and deductibility of expenses when renting out rooms in their primary residence. The Directorate General for Taxes (DGT) clarifies that such income is classified as income from real estate capital and outlines the applicable rules for deductibility and depreciation.
Question posed - Taxation of the income received.
The rental of rooms in the primary residence constitutes income from real estate capital, provided it does not constitute an economic activity. Expenses necessary for obtaining such income may be deducted, prorated according to the portion of the dwelling rented and the number of rental days. Utility expenses recharged to the tenant are counted as gross income and are deductible if paid by the lessor. The 60% reduction applies only if the purpose is permanent residence, not for seasonal rentals or academic terms.
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