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A rural property owner leases land for a communications tower and receives 10,000 euros at the start of a ten-year contract. The DGT states that this income must be taxed when due, i.e. at the beginning of the contract.
Question posed: Temporal attribution of the income received in the Personal Income Tax.
If the lease does not constitute an economic activity, the income is considered income from real estate capital. This income must be attributed to the tax period in which it becomes due to the recipient. In this case, the amount must be attributed to the initial period in which the payment is received.
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