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An owner of a rural estate asks whether she must declare in 2015 certain payments received in November of that year which corresponded to rents from 2014 and 2015. The DGT responds that, as the amounts were received in the 2015 period, they must be included in the tax return for said year.
Question raised: A question is asked regarding the tax treatment of income obtained from leasing. Inclusion in the Personal Income Tax return for the 2015 tax period.
Income from capital is attributed to the tax period in which it becomes due to the recipient. As the lease amount corresponding to the 2015 period was collected within the period itself, said amounts must be included in the Personal Income Tax return for that year.
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