Skip to content
V2346-17 ·15 September 2017 ·consulta-vinculante Medium impact
Tax

Temporary transfer of a marina berth deemed mobile capital income

A taxpayer asks whether a six-month usage right transfer for a berth is subject to withholding. The DGT determines that this income is mobile capital income and explains the applicable retention rules.

In 5 key points

Lifecycle

2017-09-15PublishedPublished 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