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The taxpayer asks whether subleasing an industrial warehouse acquired through leasing constitutes an economic activity or income from movable capital. The DGT states that it will only be considered an economic activity if there is an organisation of production means and human resources. If it is not an economic activity, only financial interest may be deducted while the property is leased.
Cuestión planteada Calificación de la renta obtenida y deducibilidad de las cuotas de leasing, tanto durante los periodos en que la nave esté arrendada como en los periodos en que esté desocupada y en expectativas de alquiler.
La cesión del uso del local es actividad económica si el contribuyente ordena por cuenta propia medios de producción y recursos humanos para producir o distribuir bienes o servicios. Si no se cumplen estos requisitos, los ingresos se califican como rendimientos del capital mobiliario. En este último caso, solo son deducibles los intereses financieros satisfechos, pero únicamente en los periodos en que el inmueble se encuentre arrendado. No es deducible la amortización del derecho de arrendamiento ni la recuperación del coste del bien hasta que se ejerza la opción de compra.
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