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A father and his two minor children acquire a property in joint ownership to renovate and sell it. The DGT determines that this real estate development activity constitutes an economic activity for Personal Income Tax purposes, regardless of the minority of the co-owners.
Issue raised: Classification for Personal Income Tax purposes of the income obtained as a result of the sale of the property.
Real estate development for subsequent total or partial sale constitutes an economic activity due to the self-organized management of productive resources. The net yield must be quantified using the direct estimation method. The minority of the co-owners does not invalidate this classification, as Personal Income Tax taxes the acquisition of income by the taxpayer. If the property were intended for lease, the income would be classified as income from real estate capital, unless the requirements for an economic activity are met (full-time employee).
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