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A community of property has enquired whether it can apply the tax reduction for real estate capital income when the generation period exceeds two years in a land lease agreement. The Directorate General for Taxes (DGT) has ruled that, because the payments are attributed across two different tax periods, the requirement for attribution within a single period is not met, thus disqualifying the reduction.
Cuestión planteada Consideración de los cobros realizados como rendimientos del capital inmobiliario con periodo de generación superior a dos años u obtenidos de forma notoriamente irregular en el tiempo, a efectos de la aplicación de la reducción establecida en la normativa del IRPF para dicho tipo de rendimientos. Deducibilidad de los gastos incurridos en el arrendamiento durante la vida del contrato.
Las rentas de una comunidad de bienes se atribuyen a sus miembros manteniendo la naturaleza de la fuente. El arrendamiento de un terreno es un rendimiento del capital inmobiliario. Para aplicar la reducción del 30% por periodos de generación superiores a dos años, los rendimientos deben imputarse en un único periodo impositivo. Si los cobros se imputan en dos periodos distintos, no procede la reducción.
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