{"id":437,"date":"2018-04-09T12:51:25","date_gmt":"2018-04-09T11:51:25","guid":{"rendered":"https:\/\/fincasolle.com\/wordpress\/?p=437"},"modified":"2023-05-19T14:36:05","modified_gmt":"2023-05-19T14:36:05","slug":"renta-2017-los-pisos-turisticos-pierden-la-reduccion-del-60-en-el-irpf","status":"publish","type":"post","link":"https:\/\/fincasolle.com\/?p=437","title":{"rendered":"Renta 2017: Los pisos tur\u00edsticos pierden la reducci\u00f3n del 60% en el IRPF"},"content":{"rendered":"<p>Las viviendas destinadas a alquiler tur\u00edstico o vacacional, disfrutaban de la reducci\u00f3n del 60% en el IRF. Desde hace tiempo, se viene luchando contra este tipo de sistemas de alquileres que estaban resultando una fuerte competencia en los alquileres tradicionales. Hacienda y el Tribunal Econ\u00f3mico Administrativo Central\u00a0 han acordado que este beneficio ya no ser\u00e1 aplicado a los <strong>pisos tur\u00edsticos<\/strong>.<\/p>\n<p>Hacienda utilizando la Ley de Arrendamientos Urbanos sugiere, que se debe focalizar todo bajo el art\u00edculo 2 de la LAU que dice que se considera arrendamiento de vivienda el que se destine a satisfacer la necesidad permanente de vivienda del inquilino. Teniendo por consideraci\u00f3n esta normativa de la LAU, se excluyen de este campo de forma obvia los alquileres de temporada, que se regulan en el art\u00edculo 3 de la LAU.<\/p>\n<p>El Tribunal Econ\u00f3mico Administrativo Central, a\u00f1ade por su parte un argumento casi irrebatible para el concepto de la vivienda habitual, y es que este tribunal considera que no tiene que sentido que en la misma ley del IRPF se exija el car\u00e1cter habitual de la vivienda para la deducci\u00f3n y no para la reducci\u00f3n por alquiler de vivienda.<\/p>\n<p>La reducci\u00f3n habitual de reducci\u00f3n por alquiler prevista en la Ley del IRPF es del 60% y se calcula sobre el rendimiento neto positivo que se haya obtenido por el alquiler de la vivienda.<\/p>\n<p>Para realizar el c\u00e1lculo, se toman los ingresos obtenidos y los gastos previstos en el art\u00edculo 23, apartado 1, de la Ley de IRPF, siempre que estos gastos, hayan sido necesarios para obtener los ingresos del alquiler y est\u00e9n directamente relacionados con el inmueble arrendado, evidentemente. Es importante recordar que estos ingresos deben tributar como alquiler no como actividad econ\u00f3mica.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Las viviendas destinadas a alquiler tur\u00edstico o vacacional, disfrutaban de la reducci\u00f3n del 60% en el IRF. Desde hace tiempo, se viene luchando contra este tipo de sistemas de alquileres que estaban resultando una fuerte competencia en los alquileres tradicionales. Hacienda y el Tribunal Econ\u00f3mico Administrativo Central\u00a0 han acordado que este beneficio ya no ser\u00e1 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":438,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-437","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categorizar"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Renta 2017: Los pisos tur\u00edsticos pierden la reducci\u00f3n del 60% en el IRPF - Fincas Oll\u00e9<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fincasolle.com\/renta-2017-los-pisos-turisticos-pierden-la-reduccion-del-60-en-el-irpf\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Renta 2017: Los pisos tur\u00edsticos pierden la reducci\u00f3n del 60% en el IRPF - Fincas Oll\u00e9\" \/>\n<meta property=\"og:description\" content=\"Las viviendas destinadas a alquiler tur\u00edstico o vacacional, disfrutaban de la reducci\u00f3n del 60% en el IRF. Desde hace tiempo, se viene luchando contra este tipo de sistemas de alquileres que estaban resultando una fuerte competencia en los alquileres tradicionales. 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