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V0046-26 ·13 January 2026 ·consulta-vinculante Medium impact
Tax

Rental income-linked contingent payments may increase fixed asset value

A company asked whether upward adjustments to property purchase price based on rental income should be considered as increased asset cost for amortisation. The DGT states that, under accounting rules, contingent payments based on rental income may be included in acquisition cost, while other indicators require greater detail.

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2026-01-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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