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A landowner inquires whether the sale of rights to collect future lease payments constitutes a change in assets. The DGT rules that the transfer of these credits generates a capital gain or loss that must be included in the savings tax base.
Question posed: Whether an asset alteration occurs for a natural person in the event of a non-recourse transfer of future credit rights derived from a lease agreement, and whether such alteration will determine the existence of a capital gain or loss to be included in the savings tax base.
The transfer of future credit rights produces an asset alteration at the moment the income becomes due according to the lease agreement. The gain or loss is determined by the difference between the transfer value (actual amount, provided it is not lower than the market value) and the acquisition value. This result must be included in the savings tax base as it derives from a transfer.
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