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A taxpayer has requested clarification on how to classify income derived from an industrial warehouse they intend to acquire via financial leasing for the purpose of subletting. The Directorate General of Taxes (DGT) indicates that the classification depends on whether there is an organisation of production means and human resources.
Cuestión planteada Calificación de las rentas percibidas por el alquiler de la nave en el Impuesto sobre la Renta de las Personas Físicas.
Si el subarrendamiento no constituye una actividad económica, los ingresos se califican como rendimientos del capital mobiliario. Para que sea actividad económica, el contribuyente debe ordenar por cuenta propia medios de producción y recursos humanos. En el caso de arrendamiento financiero, solo son deducibles los intereses, no la amortización del derecho de arrendamiento ni la recuperación del coste. Tras la opción de compra, la transmisión de la nave generará una ganancia o pérdida patrimonial.
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