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A taxpayer inquired about the timing for reporting income from an office lease. The Directorate General for Taxes (DGT) ruled that, as there are no employees, the income is classified as real estate capital income and must be reported when it becomes due.
Question posed: Requests to know how the income obtained from said lease must be temporally imputed in the Personal Income Tax.
The leasing of real estate is only an economic activity if at least one person is employed under an employment contract and on a full-time basis. As this requirement is not met, the income is considered income from real estate capital. This income must be imputed to the tax period in which it becomes due to the recipient.
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