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V3159-14 ·26 November 2014 ·consulta-vinculante Medium impact
Tax

Income from the transfer of a business premises is taxed as a capital gain for Personal Income Tax purposes

An individual ceasing their economic activity has enquired about the tax treatment of the amount received for the transfer of their leased business premises. The Directorate General for Taxes (DGT) has ruled that this amount constitutes a capital gain.

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2014-11-26PublishedPublished 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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