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The taxpayer asks whether they must be subject to withholding tax for the lease of an agricultural holding. The DGT explains that the classification depends on whether it is a business lease or a lease of isolated elements, and that isolated rural land is not subject to withholding.
Question posed: Subjectivity to withholding tax on income received under Personal Income Tax
If the contract is a business lease, it is considered income from movable capital and is subject to a 19% withholding tax. If it is a lease of isolated assets, it may constitute economic activities or real estate capital. However, if the asset is rural land as an isolated element, the income is not subject to IRPF withholding pursuant to Article 75 of the RIRPF.
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