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A rural estate owner inquires about the classification of two payments made as a reservation fee for the lease of their land for a photovoltaic plant. The DGT determines that these amounts constitute income from real estate capital and must be imputed when they become due.
Question posed: Classification of the amounts paid as a reservation fee for Personal Income Tax purposes.
Amounts received as a reservation fee for the lease of rural land are classified as income from real estate capital. This income must be imputed to the tax period in which it becomes due for the recipient. As it concerns land of a rural nature, this income is not subject to withholding tax for Personal Income Tax purposes.
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