Skip to content
V3445-20 ·27 November 2020 ·consulta-vinculante Medium impact
Tax

Compensation for the expropriation of a leasehold right constitutes a capital gain

A tenant receives compensation due to expropriation resulting from an urban planning scheme. The DGT rules that this payment is a capital gain subject to the transitional regime of the Personal Income Tax Law.

In 6 key points

Lifecycle

2020-11-27PublishedPublished 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