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A taxpayer has enquired about the tax treatment of income derived from renting two rooms in their home to a company. The DGT rules that this income constitutes income from real estate capital and specifies which expenses may be deducted.
Cuestión planteada Tratamiento fiscal en el IRPF de los rendimientos obtenidos por el alquiler de parte de la vivienda.
Los rendimientos del alquiler de habitaciones constituyen rendimientos del capital inmobiliario. Se pueden deducir los gastos necesarios para su obtención, limitados al periodo en que las habitaciones estén alquiladas. Los gastos generales no individualizables deben prorratearse según la parte de la vivienda alquilada. Los suministros solo son deducibles si los paga el arrendador; si se repercuten al inquilino, computan como rendimiento íntegro y son deducibles.
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