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V2191-15 ·15 July 2015 ·consulta-vinculante Medium impact
Tax

Surface rights fees and reversion of buildings are taxed as income from real estate capital in Personal Income Tax

A company proposes to establish a surface right over a partner's rural land to construct a livestock warehouse. The DGT analyses the taxation of the operation and its reversion under Personal Income Tax, Corporate Tax, VAT, and Transfer Tax/Stamp Duty.

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2015-07-15PublishedPublished 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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