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A query was raised regarding whether the transfer of a right to use and enjoy a mooring berth in an Andalusian port is subject to a 3% Non-Resident Income Tax (IRNR) withholding for the transfer of real estate. The Directorate-General for Tax (DGT) confirmed that it is, as the right is of a real nature over real estate.
Cuestión planteada Si la cesión del derecho de uso y disfrute del puesto de atraque perteneciente a una concesión administrativa está sujeta a la retención del 3% del apartado 2 del artículo 25 del Texto Refundido de la Ley del Impuesto sobre la Renta de no Residentes.
El derecho de uso y disfrute sobre un punto de atraque, regulado por la Ley 21/2007 de Puertos de Andalucía, constituye un derecho de naturaleza real. Al ser un derecho real sobre un bien inmueble (el punto de atraque), su transmisión está sujeta a la retención del 3% prevista en el artículo 25.2 del TRLIRNR. El derecho cumple con las características de ser inscribible, ejercitable erga omnes, otorgar poder inmediato sobre la cosa y consolidarse por su ejercicio.
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