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A property owner inquired whether leasing rooftop space to a telecommunications company for antenna installation is subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that such income is classified as income from real estate capital and that any free internet access provided must be attributed to the beneficiary owner.
Question posed: Personal Income Tax taxation on the leasing of space.
Income derived from the leasing of a building's rooftop has the nature of income from real estate capital according to Article 22 of the Personal Income Tax Law. The income corresponding to free internet access must be attributed to the beneficiary owner thereof.
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