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An entity has requested guidance on how to determine the tax base for the transfer of its position as a lessee in a leasing contract in exchange for cash. The DGT has ruled that the tax base is the consideration paid, excluding the outstanding capital of the contract.
Cuestión planteada Base imponible de la referida operación.
La base imponible en la transmisión de la posición de arrendatario financiero estará formada por el importe total de la contraprestación abonada por la cesionaria. No se debe incluir el capital pendiente del contrato a la fecha de la transmisión. Sin embargo, si existieran cuotas vencidas y exigibles no abonadas por el cedente, estas sí formarían parte de la base imponible.
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