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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.
Cuestión planteada Imputación temporal de la renta percibida en el Impuesto sobre la Renta de las Personas Físicas.
Si el arrendamiento no constituye una actividad económica, los ingresos se consideran rendimientos del capital inmobiliario. Estos rendimientos deben imputarse al periodo impositivo en que sean exigibles por su perceptor, según el artículo 14.1.a) de la LIRPF. En este caso, el cobro de diez mil euros debe declararse en el periodo inicial cuando el importe resulta exigible.
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