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V0715-24 ·16 April 2024 ·consulta-vinculante Medium impact
Tax

The sale of a parking space constitutes a capital gain included in the savings tax base

A query was made regarding Personal Income Tax (IRPF) treatment for the sale of a parking space acquired in 1995. The Directorate General for Taxes (DGT) indicates that the transaction generates a capital gain or loss that must be included in the savings tax base.

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2024-04-16PublishedPublished 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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