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A tenant receives compensation due to expropriation resulting from an urban planning scheme. The DGT rules that this payment is a capital gain subject to the transitional regime of the Personal Income Tax Law.
Question posed: Tax treatment of said compensation in the Personal Income Tax.
The compensation received for the expropriation of leasehold rights constitutes an alteration in the composition of the assets which generates a capital gain. As it concerns a right acquired before December 31, 1994, the ninth transitional provision of the Personal Income Tax Law applies. This provision establishes a reduction regime for the portion of the gain generated prior to January 20, 2006. The gain must be included in the savings tax base.
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