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The inquirer asks whether utility expenses for a holiday rental property can be deducted only for the days it is rented. The DGT rules that, as these constitute income from real estate capital, only the expenses necessary to obtain such income corresponding to the rental period are deductible.
Cuestión planteada Determinar si la deducibilidad de los gastos de luz e internet de dicha vivienda sólo procede respecto de los días en que se encuentra alquilada.
En los rendimientos del capital inmobiliario, solo se pueden deducir los gastos necesarios para su obtención correspondientes al periodo de tiempo en que el inmueble haya estado alquilado. Los gastos de agua, luz, gas e internet solo serán deducibles en la medida en que sean soportados y pagados efectivamente por el arrendador. Si estos importes se repercuten al inquilino, se computarán como rendimiento íntegro y serán a su vez deducibles.
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