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V0033-24 ·13 February 2024 ·consulta-vinculante Medium impact
Tax

Lease agreements with purchase options trigger two distinct changes in assets

A property owner requested clarification regarding the tax treatment of a lease agreement with a purchase option and the deductibility of real estate agency fees. The Directorate General for Taxes (DGT) ruled that the lease constitutes income from real estate capital, and that the purchase option and the subsequent sale are two separate taxable events.

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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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