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A tenant under an old-regime lease inquires about the tax treatment of the compensation received for vacating the dwelling. The DGT indicates that said amount is a capital gain and explains how to apply the reduction for seniority if applicable.
Question posed: Tax treatment of said compensation in the Personal Income Tax.
The compensation for the termination of the lease agreement to make the dwelling available is a change in assets that generates a capital gain or loss. The amount of the gain shall be the sum received for the termination of the contract. The reduction provided in the ninth transitional provision of the Personal Income Tax Law may be applied if the rights were acquired before 1995. This gain shall be included in the savings tax base and shall not be subject to withholding.
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