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A landowner of rural land used for citrus cultivation sought clarification on the tax treatment of payments received for the establishment of a right of way for a gas pipeline. The DGT has determined that compensation for easements and domain limitations is classified as income from real estate capital if it involves the de-designation of the land, whereas temporary occupation is classified as income from economic activities.
Cuestión planteada Calificación de las citadas rentas.
Si la servidumbre de paso permanente implica la desafectación de la actividad económica al impedir el cultivo, las cantidades por la servidumbre, la limitación de dominio y el premio de afección son rendimientos del capital inmobiliario. La ocupación temporal del terreno constituye rendimientos de la actividad económica al no haber desafectación. Los intereses de demora, por ser de naturaleza indemnizatoria, tributan como ganancias patrimoniales integradas en la base imponible del ahorro.
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