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V2364-19 ·10 September 2019 ·consulta-vinculante Medium impact
Tax

Compensation for an electrical conduit easement is classified as income from real estate capital

A landowner received compensation for the establishment of a perpetual electrical conduit easement on their land. The DGT rules that, if the land is not used for an economic activity, such an amount constitutes income from real estate capital.

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2019-09-10PublishedPublished 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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