Skip to content
V2100-24 ·26 September 2024 ·consulta-vinculante Medium impact
Tax

Lease reservation premiums are recognised in the period the lease commences

A landowner receives reservation premiums before a lease for rural land begins. The DGT has determined that these amounts are refundable advances and must be taxed only when the lease becomes effective.

In 6 key points

How it affects those involved

This ruling clarifies the timing of tax liability for reservation premiums, ensuring they are treated as refundable advances rather than immediate income, thus deferring taxation until the lease starts.

Lifecycle

2024-09-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact