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A taxpayer inquired about which expenses can be deducted when renting out two rooms in their main residence. The Directorate General for Taxes (DGT) ruled that this income constitutes returns from real estate capital and allows for the proportional deduction of necessary expenses and depreciation.
Cuestión planteada Tributación en el IRPF. Gastos fiscalmente deducibles, y cuál es el porcentaje de deducibilidad de los mismos.
Los rendimientos por el alquiler de habitaciones en la vivienda habitual son rendimientos del capital inmobiliario. Se pueden deducir los gastos necesarios para su obtención, limitados al periodo de alquiler, y la amortización del inmueble y bienes muebles de forma proporcional a las habitaciones alquiladas. Los suministros solo son deducibles si los paga el arrendador; si se repercuten al inquilino, computan como rendimiento íntegro. Los gastos generales no individualizables deben prorratearse según la parte de la vivienda alquilada.
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