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V1059-22 ·11 May 2022 ·consulta-vinculante Medium impact
Tax

Assignment of rights to collect lease rents generates a capital gain or loss

A landowner has enquired about the taxation of the assignment of rights to collect rents from a future lease. The DGT rules that the lease generates income from real estate capital for the owner and that the assignment of the credit constitutes a capital gain or loss.

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2022-05-11PublishedPublished 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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