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A taxpayer inquired about the classification of income derived from the holiday rental of two train carriages installed on their land. The Directorate General for Taxes (DGT) ruled that, as they are installed on the property, the income is considered income from real estate capital.
Cuestión planteada Calificación de los rendimientos que puedan obtenerse y gastos deducibles.
Aunque los vagones sean bienes muebles, su instalación en un terreno propiedad del consultante hace que los rendimientos obtenidos se califiquen como rendimientos del capital inmobiliario. Esto se debe al carácter extensivo del artículo 22.2 de la Ley del IRPF, que incluye los bienes cedidos con el inmueble. Al no contratar personal, no se considera actividad económica.
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