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The DGT clarifies that rental income from rural property is considered real estate capital income and is attributed to the owner according to the enforceability of the rent.
Cuestión planteada Ante la futura venta de la finca, se consulta cómo debe tributar en el IRPF por los derechos pendientes de cobro correspondientes al arrendamiento.
Los rendimientos del arrendamiento de terrenos son rendimientos de capital inmobiliario si no se realizan como actividad económica. Estos rendimientos se atribuyen al titular jurídico del bien según el Código Civil. La imputación temporal se realiza en el periodo en que las rentas sean exigibles por su perceptor. Así, el vendedor tributa por las rentas exigibles mientras fue propietario y el comprador por las exigibles tras la adquisición.
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