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V1908-25 15 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Rental income from a roof is declared when due and subject to retention

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.

The question raised

A request is made to determine in which period said income must be declared and whether withholding tax is applicable under Personal Income Tax.

The DGT's ruling

Income from the lease of the rooftop constitutes returns on real estate capital as it does not constitute an economic activity. These returns must be attributed to the tax period in which they become due to the recipient. Likewise, the lessee company is obliged to apply withholding tax on said returns in accordance with the Personal Income Tax Regulations.

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