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V1845-23 ·27 June 2023 ·consulta-vinculante Medium impact
Tax

Payments made as a reservation fee for the lease of rural land constitute income from real estate capital

A rural estate owner inquires about the classification of two payments made as a reservation fee for the lease of their land for a photovoltaic plant. The DGT determines that these amounts constitute income from real estate capital and must be imputed when they become due.

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2023-06-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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