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V1514-24 20 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancias y pérdidas patrimoniales

Sale of a parking space right of use generates a capital gain or loss

An individual enquired about the taxation of the transfer of a right of use for a parking space previously acquired. The DGT ruled that the transaction results in a capital gain or loss.

The question raised

How such an operation is taxed.

The DGT's ruling

The sale of the assignment of the right to use a parking space results in a capital gain or loss based on the difference between the acquisition and transfer values. The acquisition value must be proportionally reduced by the time elapsed between the purchase and the sale, given that the right has been consumed during the assignment period.

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