Skip to content
Back to index
V0172-21 3 February 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Leasing land for a wind farm is taxed as income from real estate capital

A taxpayer has enquired about the taxation of income from leasing land for the installation of a wind farm. The DGT has ruled that, provided it is not carried out as an economic activity, such income is classified as income from real estate capital.

The question raised

Taxation in the IRPF of the aforementioned lease.

The DGT's ruling

If the lease does not meet the requirements to be considered an economic activity pursuant to Article 27.2 of the LIRPF, the income is considered income from real estate capital in accordance with Article 22 of the same law. In this case, the holder is not obliged to submit the quarterly installment payment (Form 130), as this obligation is exclusive to holders of economic activities.

Book your free first meeting