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V1756-22 ·22 July 2022 ·consulta-vinculante Medium impact
Tax

Compensation for renouncing an old-regime lease agreement is taxed as a capital gain

An old-regime tenant inquires whether the compensation received for vacating their dwelling is subject to Personal Income Tax (IRPF). The DGT responds that said amount constitutes a capital gain that must be included in the savings tax base.

Lifecycle

2022-07-22PublishedPublished 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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