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A property owner enquired whether the amount received from the termination of a commercial lease agreement could benefit from the 40% reduction for irregular income. The Directorate General for Taxes (DGT) ruled that this reduction is not applicable.
Cuestión planteada Si a la cantidad recibida por la consultante le resulta de aplicación la reducción del 40 por ciento prevista para los rendimientos del capital inmobiliario con periodo de generación superior a dos años.
La cantidad percibida por la resolución del contrato se califica como rendimiento del capital inmobiliario. No procede la reducción del 40% porque este supuesto no figura en el artículo 15 del Reglamento como rendimiento obtenido de forma notoriamente irregular, ni se trata de un rendimiento con periodo de generación superior a dos años.
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