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V0595-19 ·20 March 2019 ·consulta-vinculante Medium impact
Tax

Leasing building rooftop space for antennas constitutes income from real estate capital

A property owner inquired whether leasing rooftop space to a telecommunications company for antenna installation is subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that such income is classified as income from real estate capital and that any free internet access provided must be attributed to the beneficiary owner.

In 4 key points

How it affects those involved

Property owners leasing rooftop space for telecommunications equipment must report this income as real estate capital income for tax purposes.

Lifecycle

2019-03-20PublishedPublished 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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