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A natural person assigns a commercial rental contract with no business activity in exchange for money. The DGT states that the transaction is not subject to VAT if not part of an entrepreneurial activity, but it generates a capital gain for personal income tax purposes.
Question raised: The taxpayer wishes to know whether the transaction would be subject to Value Added Tax or to Transfer Tax and Documented Legal Acts Tax, and the taxation of the transaction in Personal Income Tax.
The assignment of a lease agreement is not subject to VAT if the assignor is not a businessperson or professional and the transaction is carried out outside of a business activity. However, the receipt of the amount for the transfer constitutes a capital gain in Personal Income Tax. Said gain shall be included in the savings tax base, after deducting the portion corresponding to the owner.
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