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V0172-21 ·3 February 2021 ·consulta-vinculante Medium impact
Tax

Leasing land for a wind farm is taxed as income from real estate capital

A taxpayer has enquired about the taxation of income from leasing land for the installation of a wind farm. The DGT has ruled that, provided it is not carried out as an economic activity, such income is classified as income from real estate capital.

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2021-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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