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V0301-15 ·27 January 2015 ·consulta-vinculante Medium impact
Tax

Compensation for early termination of a lease is classified as income from real estate capital

A commercial premises owner received compensation for the early termination of a lease agreement with a bank. The DGT has determined that this income constitutes income from real estate capital and that the lessee is required to apply the corresponding tax withholding.

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2015-01-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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