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A taxpayer inquired about how to declare outstanding payments from a surface rights contract following a judicial resolution. The DGT has determined that these constitute real estate capital income and must be attributed to the year the court ruling becomes final.
Cuestión planteada 1ª Cómo debe declarar el ingreso derivado de la sentencia judicial.
Los pagos por derecho de superficie son rendimientos del capital inmobiliario. Estos ingresos deben imputarse al periodo impositivo en que la sentencia judicial que determina su cuantía adquiera firmeza. Al abarcar más de dos años, se puede aplicar la reducción del 30% por periodo de generación superior a dos años, con el límite de 300.000 euros anuales. Asimismo, son deducibles los gastos de defensa jurídica relativos a los bienes o derechos.
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