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A query is made as to whether the rental of a renovated commercial premises with furniture should be taxed as a business lease or a premises lease. The DGT determines that, as an economic unit with its own life is not being transferred, it constitutes a premises lease.
Question posed: Whether in the Personal Income Tax it should be treated as a business premises lease or a business lease.
A business lease involves the transfer of an economic unit with its own life that was previously exploited by the lessor. If these circumstances are not met and only certain furnishings are transferred along with the premises, income from real estate capital is generated pursuant to Article 22 of the LIRPF.
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