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A property owner has enquired about the taxation of rental income from three apartments resulting from the segregation of a single property. The DGT clarifies that, provided it does not constitute an economic activity, such income is taxed as income from real estate capital and analyses the application of residential reductions.
Cuestión planteada 1) Tributación de los rendimientos derivados del arrendamiento de los citados apartamentos.
Los rendimientos por el arrendamiento de inmuebles segregados son rendimientos del capital inmobiliario, independientemente de su situación registral. Si el alquiler es para vivienda según la LAU, se aplica la reducción del 60% sobre el rendimiento neto. No se aplica dicha reducción si el arrendamiento es por temporada. El uso del inmueble como vivienda habitual del propietario no genera rendimientos.
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