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V1168-17 ·17 May 2017 ·consulta-vinculante Medium impact
Tax

Compensation for termination of a lease agreement is taxed as a capital gain in Personal Income Tax

A tenant has enquired whether the compensation received for terminating her rental agreement must be taxed under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that such an amount constitutes a capital gain.

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2017-05-17PublishedPublished 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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