Skip to content
Back to index
V1623-18 11 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · inmovilizado inmaterial

Payments received for the transfer of a leasehold right are taxable as capital gains

A taxpayer inquired about the tax treatment of funds received from the transfer of a commercial leasehold right following the cessation of their economic activity. The Directorate General for Taxes (DGT) ruled that such an amount constitutes a capital gain.

The question raised

Tax treatment of the amount received as a transfer fee in Personal Income Tax.

The DGT's ruling

The leasehold right of a business premises is an element of intangible assets used in the activity. The amount received for the transfer generates a capital gain, after deducting the owner's share. This gain is included in the savings tax base.

Book your free first meeting