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V1303-25 ·11 July 2025 ·consulta-vinculante Medium impact
Tax

Income from a shareholding agreement may be classified as income from immovable capital

A retired person asks how to classify income from granting land to a shareholder. The DGT determines that since the owner does not participate in technical direction or organisation of work, the income is classified as income from immovable capital.

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2025-07-11PublishedPublished 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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