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A query is made regarding who must declare the income from the lease of a rural estate where the ownership belongs to the applicant but the usufruct belongs to her parents. The DGT determines that the income constitutes income from real estate capital and belongs entirely to the usufructuaries.
Question posed: A query is made regarding:
Income from the lease of rural land without employees is classified as income from real estate capital. According to the Civil Code, the usufructuary is entitled to receive all the fruits of the usufructuary assets; therefore, the rent belongs entirely to the usufructuaries. The initial payment is imputed to the year in which it becomes due, and no withholding tax for the lease of rural real estate applies.
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