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A married couple under community property regime seeks guidance on how to tax income after agreeing to reduce rents due to the COVID-19 situation. The DGT rules that the gross return shall be based on the newly agreed amounts and explains the treatment of expenses and the enforceability of the rent.
Cuestión planteada Tributación en el Impuesto sobre la Renta de las Personas Físicas de dicho arrendamiento.
El rendimiento íntegro del capital inmobiliario será el correspondiente a los nuevos importes acordados por las partes tras la reducción. Se podrán deducir los gastos necesarios incurridos durante el periodo afectado, aplicando la reducción del 60% si el inmueble es vivienda. En caso de pactar el diferimiento de pagos, no se imputará rendimiento en los meses sin cobro por no ser la renta exigible, aunque sí se podrán deducir los gastos incurridos.
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