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A taxpayer asks whether renting rural land to a company for truck parking incurs IRPF withholding. The DGT explains that withholding depends on whether the lease constitutes a business activity or an isolated asset.
Cuestión planteada Solicita saber si la renta de ese arrendamiento está sujeta a retención en el Impuesto sobre la Renta de las Personas Físicas y, en su caso, a qué tipo.
Si el contrato es un arrendamiento de negocio, donde se cede una unidad económica con vida propia, estará sujeto a retención del 19%. Sin embargo, si el terreno rústico se arrienda como elemento patrimonial aislado, los rendimientos no estarán sujetos a retención, independientemente de si se califican como actividades económicas o capital inmobiliario, al no figurar en el listado del artículo 75 del RIRPF.
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