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V2414-19 13 September 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · arrendamiento de negocio

Leasing of rural land may be taxed as economic activity, real estate capital, or movable capital

The inquirer asks how to tax the rental of rural land. The DGT explains that the classification depends on whether it is leased as a business or as an isolated asset, and analyses the implications for Personal Income Tax (IRPF), the Business Activities Tax (IAE), and VAT.

The question raised

Cuestión planteada Tributación de los rendimientos percibidos.

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