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An individual has requested clarification regarding the taxation of a lump-sum payment received for granting an indefinite easement for passage over their parking space. The Directorate General for Taxes (DGT) has determined that, for Personal Income Tax (IRPF) purposes, this constitutes income from real estate capital and may be eligible for a reduction. Regarding VAT, the payment could be subject to tax if it is linked to a business activity.
Cuestión planteada Tributación por el Impuesto sobre la Renta de las Personas Físicas y por el Impuesto sobre el Valor Añadido de la citada operación.
En IRPF, el importe percibido por la constitución de la servidumbre sobre un inmueble no afecto a actividad económica es un rendimiento del capital inmobiliario. Al ser una servidumbre a perpetuidad, aplica la reducción del 30% para rendimientos con periodo de generación superior a dos años o notoriamente irregulares. En IVA, la operación está sujeta si el titular actúa como empresario o profesional, tratándose como una prestación de servicios y no como una indemnización.
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