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A property owner requested clarification on the taxation of establishing an aerial energy easement for consideration on estates not used for economic activity. The DGT has determined that the transaction is exempt from VAT and that the income received constitutes real estate capital income for Personal Income Tax (IRPF) purposes.
Question raised: Taxation in Value Added Tax and in Personal Income Tax.
The establishment of an aerial energy easement over land is subject to, but exempt from, Value Added Tax. In Personal Income Tax, the amounts received for the establishment of the easement on estates not used for economic activity are considered gross income derived from the ownership of real estate or real rights over them.
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