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V0032-24 ·13 February 2024 ·consulta-vinculante Medium impact
Tax

Granting a call option and its subsequent exercise result in two distinct changes to assets

The taxpayer inquires about the tax treatment of income derived from a lease agreement with a call option. The DGT rules that the granting of the option and the subsequent sale of the property are two separate events with distinct tax implications.

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2024-02-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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