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An entity has requested guidance on how to determine the tax base for the transfer of its position as a lessee in a leasing contract in exchange for cash. The DGT has ruled that the tax base is the consideration paid, excluding the outstanding capital of the contract.
This ruling clarifies that when a lessee transfers their position in a leasing agreement, the outstanding debt amount is not part of the taxable base for the transfer itself, but rather the actual consideration received.
The tax team reviews your specific situation.
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