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A taxpayer inquired whether they could apply the reduction on net income for renting out rooms in a property they intend to acquire. The Directorate General for Taxes (DGT) ruled that the reduction applies if the rental is intended to satisfy the tenant's permanent housing needs.
Cuestión planteada Si puede aplicar la reducción del rendimiento neto prevista en la Ley del Impuesto sobre la Renta de las Personas Físicas.
Si el arrendamiento no es una actividad económica, los rendimientos son del capital inmobiliario. La reducción del 60% del artículo 23.2 de la LIRPF es aplicable si el inmueble se destina a vivienda según la LAU, es decir, para satisfacer la necesidad permanente de vivienda del arrendatario. No será aplicable si el alquiler es por temporadas, curso lectivo o verano.
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