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V1514-24 ·20 June 2024 ·consulta-vinculante Medium impact
Tax

Sale of a parking space right of use generates a capital gain or loss

An individual enquired about the taxation of the transfer of a right of use for a parking space previously acquired. The DGT ruled that the transaction results in a capital gain or loss.

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2024-06-20PublishedPublished 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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