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A query is made as to whether the ownership of an administrative concession for the use of a parking space generates an imputation of real estate income in Personal Income Tax (IRPF). The DGT responds that this right of use is not a real right of enjoyment and is not provided for in Article 85 of the LIRPF.
Question posed: How the holder of said administrative concession must be taxed in IRPF.
The right of use of a parking space derived from an administrative concession cannot be classified as a real right of enjoyment over real estate. As it constitutes a transfer of use arising from an administrative concession, Article 85 of the LIRPF does not contemplate this scenario. Therefore, no imputation of real estate income in IRPF is generated for the holder of said right of use.
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