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A taxpayer inquired about the classification of income from subletting a property for tourist purposes and the deductible expenses involved. The Directorate General for Taxes (DGT) ruled that such income is classified as investment income (rendimientos del capital mobiliario), unless hotel industry services are provided, and that the expenses necessary to obtain this income are deductible.
Cuestión planteada Calificación en el Impuesto sobre la Renta de las Personas Físicas de los rendimientos que perciba por el subarrendamiento y deducibilidad de los citados gastos.
Las rentas por subarrendamiento se consideran rendimientos del capital mobiliario, salvo que supongan la ordenación de medios de producción y recursos humanos para intervenir en la producción o distribución de bienes o servicios, como ocurre al prestar servicios propios de la industria hotelera. En el caso de rendimientos del capital mobiliario, son deducibles los gastos necesarios para su obtención, incluyendo intereses, reparación, conservación, servicios de administración, suministros y seguros.
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