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V0292-15 ·26 January 2015 ·consulta-vinculante Medium impact
Tax

The rental of a premises with furnishings is considered income from real estate capital

A query is made as to whether the rental of a renovated commercial premises with furniture should be taxed as a business lease or a premises lease. The DGT determines that, as an economic unit with its own life is not being transferred, it constitutes a premises lease.

In 5 key points

Lifecycle

2015-01-26PublishedPublished 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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