Skip to content
Back to index
V2973-18 19 November 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

The sale of pine trees by a community of property is classified as income from economic activity for Personal Income Tax purposes

An inquirer asks how the sale of pine trees from rural lands of which they are a co-owner is taxed. The DGT indicates that the income is income from economic activity and must be declared through the income attribution regime.

The question raised

Question raised 1st Classification of the income obtained from the sale of the pine trees.

The DGT's ruling

The sale of pine trees constitutes a forestry activity and, therefore, the income obtained is income from economic activity for Personal Income Tax purposes. As it is carried out through a community of property, the income must be declared through the income attribution regime. The community of property must be registered in the Census of Entrepreneurs if it acts as the holder of the activity.

Email
Contact