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V1623-18 ·11 June 2018 ·consulta-vinculante Medium impact
Tax

Payments received for the transfer of a leasehold right are taxable as capital gains

A taxpayer inquired about the tax treatment of funds received from the transfer of a commercial leasehold right following the cessation of their economic activity. The Directorate General for Taxes (DGT) ruled that such an amount constitutes a capital gain.

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2018-06-11PublishedPublished 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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