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V2100-24 26 September 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Lease reservation premiums are recognised in the period the lease commences

A landowner receives reservation premiums before a lease for rural land begins. The DGT has determined that these amounts are refundable advances and must be taxed only when the lease becomes effective.

The question raised

Taxation of the aforementioned "lease premiums".

The DGT's ruling

If the lease does not constitute an economic activity, the reservation premiums are considered refundable advances. As their receipt is contingent upon the commencement of the lease, the imputation of income from real estate capital must be carried out at the time the lease begins. Payments derived from an eventual refund of the advance have no effect on income.

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