Skip to content
Back to index
V3323-20 11 November 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Creation of an easement for passage in a garage is taxed as income from real estate capital under Personal Income Tax

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.

The question raised

Taxation under Personal Income Tax and Value Added Tax regarding the aforementioned transaction.

The DGT's ruling

In Personal Income Tax, the amount received for the establishment of an easement on real estate not used for economic activity is considered income from real estate capital. As it is a perpetual easement, the 30% reduction applies to income with a generation period exceeding two years or that is notably irregular. For VAT, the transaction is subject to tax if the holder acts as an entrepreneur or professional, being treated as a provision of services and not as compensation.

Book your free first meeting