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A landlord inquired whether the reduction in net income could be applied when renting out a room in a property that is not their own residence. The Directorate General for Taxes (DGT) ruled that the reduction applies if the lease 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 alquiler de la habitación tiene como destino primordial satisfacer la necesidad permanente de vivienda del arrendatario. No será aplicable si el arrendamiento se realiza por temporadas, curso lectivo o verano.
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