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V1847-19 16 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Rental income classified as investment income if no full-time employee is employed

A taxpayer renting premises, flats, and garages inquired whether their income should be classified as business activity income or investment income. The DGT ruled that, in the absence of an employee under a full-time employment contract, the income is classified as income from real estate capital.

The question raised

Cuestión planteada Tributación en el Impuesto sobre la Renta de las Personas Físicas.

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