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A query was made regarding the tax treatment of the leasing and transfer of a right of use and enjoyment of a premises obtained through an administrative concession. The DGT determines that the lease constitutes income from movable capital, while the transfer generates a capital gain or loss.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas del alquiler y de la posible transmisión del derecho a su arrendatario.
El derecho de uso derivado de una concesión administrativa no es un derecho real sobre un inmueble, por lo que su cesión tributa como rendimiento del capital mobiliario. Los gastos deducibles son los previstos para rendimientos de capital inmobiliario, sin el límite de gastos de financiación o reparación. La amortización se calcula dividiendo el coste de adquisición entre los años de duración restantes de la concesión. La transmisión del derecho genera una ganancia o pérdida patrimonial que se integra en la base imponible del ahorro.
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