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A tenant of a dwelling under an old rent contract from 1970 receives compensation to vacate the dwelling. The DGT responds that this amount constitutes a capital gain or loss.
Question posed: Tax treatment of said compensation in the Personal Income Tax.
The receipt of compensation for the waiver of leasehold rights to terminate the contract constitutes an alteration in the composition of assets that generates a capital gain or loss. The amount of the gain shall be the sum received by the tenant. The reduction provided in the ninth transitional provision of the LIRPF may be applied if the asset was acquired before December 31, 1994. The taxable gain shall be included in the savings tax base.
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