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A taxpayer requested clarification on how to classify income derived from leasing a coffee-bar business, which includes premises, machinery, and equipment. The DGT determined that, as it constitutes a patrimonial unit with its own independent existence, it is classified as a business lease.
Cuestión planteada Calificación en el IRPF de los rendimientos percibidos por el citado arrendamiento.
El arrendamiento de un local junto con los bienes y maquinaria de una actividad hostelera constituye un arrendamiento de negocio o explotación económica. Al ser una unidad patrimonial susceptible de ser explotada inmediatamente, los rendimientos percibidos se califican como rendimientos del capital mobiliario. Estos se integrarán en la base imponible general del Impuesto sobre la Renta de las Personas Físicas.
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