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The DGT determines that the property owner must pay income tax on rental income and capital gains arising from the transfer of future rental collection rights.
A request to determine, for the purposes of Personal Income Tax, who is obliged to tax lease income, the temporal imputation thereof, the taxation of the discount applied by the company, and the possibility of applying the reduction for residential leasing under Article 23.2 of the aforementioned Tax Law.
Lease income is attributed to the owner as income from real estate capital, regardless of whether the collection rights are assigned. The assignment of future credit rights generates a capital gain or loss based on the difference between the transfer value and the acquisition value. This gain or loss is attributed to the period in which the rents become due according to the contract. The reduction for residential leasing is applicable if the requirements for permanent housing destination and the conditions of article 23.2 LIRPF are met.
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