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V1690-23 ·13 June 2023 ·consulta-vinculante Medium impact
Tax

Compensation for renouncing an old-regime lease agreement constitutes a capital gain

A tenant under an old-regime lease inquires about the tax treatment of the compensation received for vacating the dwelling. The DGT indicates that said amount is a capital gain and explains how to apply the reduction for seniority if applicable.

Lifecycle

2023-06-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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