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A property owner asks whether the right to use a sports club's facilities, received in exchange for ceding land, is subject to income tax. The DGT responds that such consideration constitutes immovable capital income in kind and must be valued at market value.
Question raised: Taxation in Personal Income Tax (IRPF) of the aforementioned benefits in kind in favor of the lessors of the plot and the valuation thereof.
Payments for rights of use or enjoyment over real estate are income from real estate capital. Consideration consisting of the right to use sports facilities is classified as income in kind and shall be valued at its normal market value, adding the income to the 19% withholding tax account. The income is imputed to the period in which it becomes due and is attributed according to the legal ownership of the co-owners over the plot.
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