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V1505-23 ·2 June 2023 ·consulta-vinculante Medium impact
Tax

Compensation for waiving an old rent contract is taxed as a capital gain or loss

A tenant of a dwelling under an old rent contract from 1970 receives compensation to vacate the dwelling. The DGT responds that this amount constitutes a capital gain or loss.

Lifecycle

2023-06-02PublishedPublished 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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