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A query was raised regarding whether income tax (IRPF) withholding should apply to the lease of rural land to an entity for the installation of a wind turbine. The Directorate General for Tax (DGT) ruled that if the land is leased as an isolated patrimonial asset, there is no obligation to withhold tax.
Cuestión planteada Plantea si se les debe retener en el Impuesto sobre la Renta de las Personas Físicas por las rentas recibidas derivadas del arrendamiento.
Si el contrato es un arrendamiento de negocio, donde se cede una unidad económica con vida propia, las rentas están sujetas a retención del 19%. Sin embargo, si el terreno rústico se arrienda como elemento patrimonial aislado, los rendimientos no están sujetos a retención, independientemente de si se califican como actividades económicas o capital inmobiliario, al no figurar en el listado del artículo 75 del RIRPF.
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