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V3566-20 16 December 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pago fraccionado

Leasing of premises is only included in instalment payments if deemed an economic activity

A taxpayer engaged in an economic activity who rents out a premises asks whether this rental income must be included in their quarterly Personal Income Tax (IRPF) instalment payments. The Directorate General for Taxes (DGT) responds that this is only required if the rental income qualifies as income from an economic activity.

The question raised

Income that must be included for the submission of the quarterly installment payment.

The DGT's ruling

The obligation to make quarterly installment payments only applies to income from economic activities. The leasing of real estate is considered an economic activity only when at least one person is employed under a full-time employment contract. If this requirement is not met, the income is considered income from real estate capital and must not be included in the installment payment.

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