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La Dirección General de Tributos analiza diferentes cuestiones relativas al alquiler turístico en el ámbito del impuesto sobre la renta de las personas físicas - Despacho de abogados Gómez-Acebo & Pombo

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La Dirección General de Tributos analiza diferentes cuestiones relativas al alquiler turístico en el ámbito del impuesto sobre la renta de las personas físicas

icon 30 de julio, 2024

En varias contestaciones a consultas vinculantes recientes, la DGT analiza la fiscalidad del alquiler vacacional en el ámbito del IRPF, incidiendo especialmente en la calificación de las rentas que se generan, así como en la deducibilidad de determinados gastos cuando dichas rentas han de tributar como rendimientos del capital inmobiliario.

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Autor/es

Pilar Álvarez – Consejera Académica

Áreas y sectores

Fiscal