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V1526-24 ·21 June 2024 ·consulta-vinculante Medium impact
Tax

Receiving payment for waiving a lease pre-emption right constitutes a capital gain

A tenant received €55,000 after signing an agreement to waive a right of pre-emption that had been judicially recognised. The DGT has ruled that this amount constitutes a capital gain resulting from a change in the composition of her assets.

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2024-06-21PublishedPublished 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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