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The taxpayer asked how to tax the temporary grant of the usufruct of their home to a municipal enterprise in exchange for a monthly payment. The DGT responds that these incomes are income from immovable capital and outlines the applicable deductible expenses.
Cuestión planteada Tributación de la operación en el Impuesto sobre la Renta de las Personas Físicas.
La constitución o cesión de derechos de uso o disfrute sobre inmuebles se califica como rendimiento del capital inmobiliario. El nudo propietario podrá deducir los gastos necesarios para la obtención de dichos rendimientos, como intereses, reparaciones, tributos, seguros y amortizaciones. No es aplicable la reducción por arrendamiento de vivienda del artículo 23.2 LIRPF, ya que la operación es una constitución de usufructo y no un arrendamiento.
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