{"id":11212,"date":"2023-03-18T19:58:32","date_gmt":"2023-03-18T18:58:32","guid":{"rendered":"http:\/\/fmsb.disstintbeta.com\/2023\/03\/18\/gastos-decoracion-deducibles-irpf-alquiler-turistico\/"},"modified":"2023-03-18T19:58:32","modified_gmt":"2023-03-18T18:58:32","slug":"gastos-decoracion-deducibles-irpf-alquiler-turistico","status":"publish","type":"post","link":"https:\/\/fmsb.eu\/en\/2023\/03\/18\/gastos-decoracion-deducibles-irpf-alquiler-turistico\/","title":{"rendered":"Pueden deducirse del IRPF los gastos de decoraci\u00f3n y acondicionamiento de un piso tur\u00edstico, seg\u00fan el TSJ-PV"},"content":{"rendered":"

\"\"<\/a><\/p>\n

 <\/p>\n

Pueden deducirse del IRPF los gastos de decoraci\u00f3n y acondicionamiento de un piso tur\u00edstico, seg\u00fan el TSJ-PV<\/span><\/strong><\/h1>\n

Pueden deducirse del impuesto sobre la renta de las personas f\u00edsicas<\/strong> (IRPF) los gastos de decoraci\u00f3n y acondicionamiento de un piso destinado a alquiler tur\u00edstico, seg\u00fan una reciente sentencia del Tribunal Superior de Justicia del Pa\u00eds vasco (TSJPV).<\/span> As\u00ed, siempre y cuando existan facturas a nombre de la arrendadora relacionando gastos relacionados con la actividad tur\u00edstica ejercida, dichos costes podr\u00e1n ser deducidos por cuanto debe entenderse que los gastos son necesarios para que se generen ingresos con tal actividad de explotaci\u00f3n de alquiler tur\u00edstico. Puedes acceder a la sentencia referida, en formato pdf, aqu\u00ed<\/a><\/strong>.<\/p>\n

Si precisas m\u00e1s informaci\u00f3n puedes leer a continuaci\u00f3n la rese\u00f1a que el portal Noticias Jur\u00eddicas<\/span><\/span><\/strong><\/a><\/span> hace al respecto de la noticia:<\/p>\n

\n

Los gastos de decorar y acondicionar un piso tur\u00edstico son deducibles de IRPF, dicta un TSJ<\/span><\/strong><\/a><\/h2>\n

No consta su notificaci\u00f3n al demandante ni que la parte demandada indica en qu\u00e9 momento de la grabaci\u00f3n del acto de juicio la magistrada le advierte de la posibilidad de ser asistido por letrado<\/span> <\/strong><\/h3>\n

Los gastos de decoraci\u00f3n de un piso tur\u00edstico, como un Airbnb,\u00a0son deducibles en IRPF.<\/p>\n

As\u00ed lo ha dictado el Tribunal Superior de Justicia de Pa\u00eds Vasco, en una sentencia de la Sala de lo Contencioso-Administrativo, de referencia 65\/2022.\u00a0<\/strong><\/p>\n

En su fallo, el tribunal apunta en concreto que los gastos de decoraci\u00f3n y acondicionamiento de viviendas destinadas a su alquiler de uso tur\u00edstico son deducibles, siempre y cuando se acredite su realidad.<\/p>\n

En el caso, las facturas constan emitidas a nombre de la arrendadora y dan cuenta de gastos relacionados con la actividad econ\u00f3mica ejercida siendo necesarios para equipar una vivienda que se va a destinar al arrendamiento para uso tur\u00edstico.<\/p>\n

Prueba suficiente<\/strong><\/span><\/h3>\n

Aunque la reclamante, subarrendataria de la vivienda, reconoce que inici\u00f3 la actividad de alquiler de viviendas tur\u00edsticas de forma irregular, porque por entonces aun no exist\u00eda legislaci\u00f3n al respecto, tras dictarse la Ley 13\/2016<\/a> y el Decreto 1011\/2018<\/a>, dio de alta las viviendas en los registros correspondientes del Gobierno Vasco, y comenz\u00f3 a tributar por la actividad.<\/p>\n

Cuestionada la realidad del pago de la renta porque se abon\u00f3 en met\u00e1lico, para el TSJ\u00a0lo trascendente es que ha quedado acreditado que la vivienda se encuentra arrendada, <\/strong>y siendo as\u00ed, los gastos, al ser necesarios para obtener los ingresos derivados de la explotaci\u00f3n para arrendamiento tur\u00edstico, son deducibles<\/strong>.<\/p>\n

Sea como fuera el modo de pago de la renta, la renta consta abonada, y no cabe negar la deducibilidad de los gastos solo por meras sospechas, planteadas sin ning\u00fan fundamento por la DFV, cuando de contrario se aportar pruebas suficientes para justificar la deducibilidad.<\/p>\n

FUENTE<\/strong>: Noticias Jur\u00eddicas<\/span><\/a><\/strong><\/p>\n

\n

#fmsb #abogados #economistas #derecho #fiscal #tributario #IRPF #gastosdeducibles #gastos #alquiler #alquilertur\u00edstico #baleares #palma #inca #elarenal #puertoandratx #manacor #lawyers #solicitors<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

  Pueden deducirse del IRPF los gastos de decoraci\u00f3n y acondicionamiento de un piso tur\u00edstico, seg\u00fan el TSJ-PV Pueden deducirse del impuesto sobre la renta de las personas f\u00edsicas (IRPF) los gastos de decoraci\u00f3n y acondicionamiento de un piso destinado a alquiler tur\u00edstico, seg\u00fan una reciente sentencia del Tribunal Superior de Justicia del Pa\u00eds vasco […]<\/p>\n","protected":false},"author":2,"featured_media":10016,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2148,2149,2250,2152,3836],"tags":[2156,3029,2254,2158,4538,4722,2166,2168,2169,2964,2173,2174,3609,2175,2271,2899,2272,4723,2594,2178,2179,4724,2181,2182,2184,2286,2190,4278,2193,4725],"class_list":["post-11212","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualidad-en","category-blog-en-2","category-derecho-fiscal-en","category-home-en-2","category-turismo-en","tag-abogados-en","tag-alquiler-en","tag-alquiler-turistico-en","tag-baleares-en","tag-beneficios-fiscales-en","tag-bienes-inmuebles-en","tag-derecho-en","tag-economistas-en","tag-el-arenal-en","tag-empresas-en","tag-fmsb-en","tag-font-mora-sainz-de-baranda-en","tag-gastos-deducibles-en","tag-ibiza-en-2","tag-impuestos-en-2","tag-inca-en","tag-irpf-en","tag-itpajd-en","tag-iva-en","tag-law-en-2","tag-lawyers-en-2","tag-ley-del-impuesto-ssobre-la-renta-de-la-persona-fisica-en","tag-mallorca-en-2","tag-manacor-en","tag-menorca-en-2","tag-palma-en","tag-puerto-de-andratx-en","tag-renta-en","tag-solicitors-en","tag-vivienda-turistico-en"],"yoast_head":"\nPueden deducirse del IRPF los gastos de decoraci\u00f3n y acondicionamiento de un piso tur\u00edstico, seg\u00fan el TSJ-PV - 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