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An individual ceasing their economic activity has enquired about the tax treatment of the amount received for the transfer of their leased business premises. The Directorate General for Taxes (DGT) has ruled that this amount constitutes a capital gain.
Cuestión planteada Tratamiento fiscal de la cantidad percibida en concepto de traspaso en el Impuesto sobre la Renta de las Personas Físicas.
El derecho de arrendamiento es un elemento del inmovilizado inmaterial afecto a la actividad. La cantidad percibida por el traspaso genera una ganancia patrimonial, restando el importe que corresponda al propietario. Si el derecho se adquirió mediante precio, este será el de adquisición. La integración en la base imponible dependerá de si ha transcurrido más de un año desde la suscripción del contrato.
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