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A taxpayer asks when full rental income from a roof leased to a telecommunications company must be declared and whether retention applies. The DGT responds that it constitutes rental income from immovable property and is charged to the period in which it becomes due.
Cuestión planteada Solicita conocer en qué período debe declarar dicha renta y si procede retención en el Impuesto sobre la Renta de las Personas Físicas.
Los ingresos por el arrendamiento de la azotea son rendimientos del capital inmobiliario al no constituir una actividad económica. Estos rendimientos deben imputarse al periodo impositivo en el que sean exigibles por su perceptor. Asimismo, la sociedad arrendataria tiene la obligación de practicar la retención sobre dichos rendimientos conforme al Reglamento del IRPF.
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