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V1318-22 9 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · arrendamiento de negocio

Rental income from a coffee-bar business is classified as income from movable capital

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.

The question raised

Classification in the Personal Income Tax of the income received from the aforementioned lease.

The DGT's ruling

The lease of a premises together with the assets and machinery of a hospitality activity constitutes a lease of a business or economic exploitation. As it is a patrimonial unit capable of being immediately exploited, the income received is classified as income from movable capital. This shall be integrated into the general taxable base of the Personal Income Tax.

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