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A person engaged in agricultural activity has enquired whether the sale of a tractor should be subject to the 2% withholding tax applicable to such activity. The DGT has ruled that no withholding tax is applicable.
Question raised: Whether the amount received for the transfer of the tractor is subject to the 2 percent withholding tax established for agricultural activities.
Income from the transfer of a tractor, being an asset used for the activity, generates a capital gain or loss and not income from agricultural activity. As capital gains are not included in article 75.1.c) of the RIRPF, the withholding tax is not applicable.
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