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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.
Cuestión planteada Tributación en el IRPF del mencionado arrendamiento.
Si el arrendamiento no reúne los requisitos para ser actividad económica según el artículo 27.2 de la LIRPF, los ingresos se consideran rendimientos del capital inmobiliario conforme al artículo 22 de la misma ley. En este caso, el titular no está obligado a presentar el pago fraccionado trimestral (modelo 130), ya que esta obligación es exclusiva de los titulares de actividades económicas.
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