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A taxpayer has enquired whether they can apply the 60% reduction to the net income from a property leased to their mother. The DGT has clarified that the minimum income rules applicable to relatives take precedence over the reduction.
Cuestión planteada Si podría aplicar la reducción del rendimiento neto prevista en la Ley del Impuesto sobre la Renta de las Personas Físicas.
Las rentas por arrendamiento de vivienda son rendimientos del capital inmobiliario. Aunque existe una reducción del 60% para estos rendimientos, si el arrendatario es un pariente (como la madre), el rendimiento neto total no puede ser inferior al mínimo establecido por el artículo 24 de la LIRPF. Si tras aplicar la reducción el resultado es inferior a dicho mínimo, prevalecerá el rendimiento mínimo por parentesco.
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