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A UK-resident entity inquired whether income from leasing commercial premises obtained through an administrative concession must be taxed in Spain. The Directorate General for Taxes (DGT) ruled that, as the concession constitutes real estate under the Civil Code, such income is subject to Non-Resident Income Tax (IRNR).
Cuestión planteada 1. Si la entidad consultante está sujeta como arrendadora a tributación en España por el Impuesto sobre la Renta de no Residentes.
Las rentas derivadas del arrendamiento de una concesión administrativa sobre un local comercial pueden tributar en España conforme al Convenio entre España y el Reino Unido. Según el Código Civil, las concesiones administrativas son bienes inmuebles, por lo que los rendimientos de su explotación se consideran rentas de bienes inmuebles. La entidad tributará por el IRNR, y el arrendatario tendrá la obligación de practicar la retención correspondiente.
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