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V2346-17 15 September 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital mobiliario

Temporary transfer of a marina berth deemed mobile capital income

A taxpayer asks whether a six-month usage right transfer for a berth is subject to withholding. The DGT determines that this income is mobile capital income and explains the applicable retention rules.

The question raised

Subject to withholding of the amount received.

The DGT's ruling

The temporary assignment of the right to use a berth in a marina constitutes income from movable capital. If the income is paid by a withholding agent, a withholding tax of 19 percent shall be applied to the withholding base, in accordance with the Personal Income Tax Regulations.

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