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Heirs of an agricultural estate used for a wind farm have enquired about the taxation of the rental income received. The DGT has ruled that, provided it does not constitute an economic activity, such income is classified as income from real estate capital.
Cuestión planteada Tratamiento fiscal de dichas rentas en el IRPF de los herederos.
Si el arrendamiento no reúne los requisitos de actividad económica, las rentas percibidas tienen la naturaleza de rendimientos del capital inmobiliario según el artículo 22 de la LIRPF. Dichos rendimientos se atribuyen a los herederos en el porcentaje correspondiente a su titularidad en el inmueble.
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