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An old-regime tenant inquires whether the compensation received for vacating their dwelling is subject to Personal Income Tax (IRPF). The DGT responds that said amount constitutes a capital gain that must be included in the savings tax base.
Question posed: Taxation of the aforementioned compensation in Personal Income Tax.
The receipt of compensation for the renunciation of leasehold rights implies an alteration in the composition of assets that generates a capital gain. The amount of the gain shall be the sum received for the termination of the contract. Depending on the acquisition date of the right, a reduction pursuant to the ninth transitional provision of the LIRPF could be applied. The gain obtained shall be included in the savings tax base.
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