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V2364-19 10 September 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · servidumbre

Compensation for an electrical conduit easement is classified as income from real estate capital

A landowner received compensation for the establishment of a perpetual electrical conduit easement on their land. The DGT rules that, if the land is not used for an economic activity, such an amount constitutes income from real estate capital.

The question raised

Taxation under Personal Income Tax.

The DGT's ruling

If the land is not used for an economic activity, both the price and the compensation for the establishment of the easement are considered income from real estate capital. As it is a perpetual easement, the 30 percent reduction for net income with a generation period exceeding two years or obtained in a notoriously irregular manner may be applied, provided that it is imputed in a single tax period.

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