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A landowner has enquired about the taxation of the assignment of rights to collect rents from a future lease. The DGT rules that the lease generates income from real estate capital for the owner and that the assignment of the credit constitutes a capital gain or loss.
Question posed: Taxation of the assignment of credit in the Personal Income Tax.
The leasing of land not carried out as an economic activity generates income from real estate capital attributable to the owner. The transfer of the rights to collect such rents (even if they are future credits) constitutes an asset alteration that generates a capital gain or loss. This is calculated as the difference between the transfer value and the acquisition value, and is integrated into the savings tax base.
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