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A landlord inquired whether the 60% reduction on net income could be applied when renting rooms to students and how to substantiate expenses. The DGT ruled that the reduction is not applicable if the lease is for a seasonal term and stated that expenses must primarily be justified with invoices.
Cuestión planteada Si es de aplicación la reducción del artículo 23.2 de la Ley 35/2006, así como, medios de acreditación de unos gastos deducibles de los rendimientos de capital inmobiliario.
La reducción del 60% del artículo 23.2 LIRPF solo aplica a arrendamientos cuyo destino primordial sea satisfacer la necesidad permanente de vivienda. No es aplicable en arrendamientos por temporada o cuando el alquiler se realiza por el tiempo que los estudiantes necesitan para el curso universitario. Los gastos deducibles deben justificarse de forma prioritaria mediante factura.
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