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A taxpayer has enquired about the impact of renting out a room on the deduction for investment in the main residence. The DGT has ruled that only the proportional amount of the expenditure corresponding to private and common areas may be deducted.
Cuestión planteada Efectos del arrendamiento parcial de la vivienda sobre las deducciones que viene practicando por su adquisición. Determinación de las cantidades susceptibles de formar parte de la base de deducción.
Al arrendar parte de la vivienda habitual, la deducción solo puede aplicarse sobre la parte proporcional de las cantidades satisfechas que corresponda a las dependencias que el titular utilice como residencia habitual. Esto incluye la parte privada y las zonas comunes, pero excluye las zonas reservadas al arrendatario. Si se ha deducido un exceso antes de que la vivienda consolidara su condición de habitual, se deberá regularizar la situación reintegrando las cantidades y pagando intereses de demora. Por otro lado, las rentas del alquiler se consideran rendimientos del capital inmobiliario, pudiendo aplicarse la reducción prevista en la LIRPF si la parte arrendada se destina a vivienda.
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