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A taxpayer has requested clarification regarding the tax treatment of income derived from leasing a property they own to a company in which they hold shares. The Directorate General for Taxes (DGT) indicates that, provided this does not constitute an economic activity, such income is classified as real estate capital income and must be valued at market price.
Cuestión planteada Tratamiento fiscal de las rentas percibidas por el arrendamiento en el IRPF.
Si el arrendamiento no constituye una actividad económica, los ingresos se consideran rendimientos del capital inmobiliario según el artículo 22 de la LIRPF. Al existir una relación de vinculación entre el arrendador y la sociedad arrendataria, la operación debe valorarse por su valor normal de mercado, conforme al artículo 41 de la LIRPF y el artículo 18 de la LIS.
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