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A landlord has enquired whether an amount received as an additional security deposit to cover potential defaults on a commercial lease should be subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that such an amount does not constitute taxable income at the time of receipt.
Question posed: Tax treatment in Personal Income Tax regarding the additional amount received.
The amount received as an additional guarantee against potential non-payment falls within the concept of a security deposit for the lease agreement. As it is a guarantee that is returned if there is no breach of contract, it does not constitute a variation in the value of the assets that qualifies as a capital gain or loss pursuant to Article 33.1 of Law 35/2006. Therefore, it is not taxable income at the time of receipt, although tax consequences could arise if non-payments were to occur.
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