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A query was raised regarding whether personal income tax (IRPF) paid on income from real estate capital derived from a tourist rental property can be deducted. The Directorate General for Taxes (DGT) ruled that IRPF is not a deductible expense for the calculation of such income.
Cuestión planteada Si pueden deducirse los pagos por autoliquidaciones del Impuesto de la Renta de las Personas Físicas en concepto de rendimientos de capital inmobiliario por la vivienda de uso turístico, para el cálculo de dichos rendimientos.
El IRPF no está incluido en la lista de tributos y tasas deducibles como gastos necesarios para obtener rendimientos. El pago del impuesto es una obligación personal y su deducibilidad supondría pagar a la Hacienda Pública un importe inferior al legalmente previsto. Además, la cuota del impuesto deriva de diversas fuentes de renta y contiene elementos ajenos a los rendimientos específicos, lo que impide calcular un importe teórico imputable a un solo tipo de renta.
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