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The applicant asks whether a €150,000 advance for an industrial lease received in 2019 can be spread over future years. The DGT rules that, as these constitute income from movable capital, they must be fully recognised in the tax year in which they become due.
Cuestión planteada Imputación temporal y posibilidad de periodificación en ejercicios futuros del pago efectuado en 2019 correspondiente a los 150.000 euros antes referidos e imputación de las retenciones practicadas en 2019 sobre la cantidad anterior.
Los rendimientos del arrendamiento de negocios que no constituyan actividades económicas son rendimientos de capital mobiliario. Estos deben imputarse al periodo impositivo en que sean exigibles por su perceptor, según la regla general del artículo 14.1.a) de la LIRPF. No existe una regla especial que permita la periodificación de estos anticipos, por lo que deben tributar en el año de su exigibilidad. Las retenciones practicadas se imputarán al mismo ejercicio en que se imputen los rendimientos.
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