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V0088-17 ·19 January 2017 ·consulta-vinculante Medium impact
Tax

Acquisition date in a lease with option to purchase is the date the option is exercised

A taxpayer asks which date and value should be used to calculate capital gains on a property acquired through a purchase option following a lease. The DGT rules that the acquisition occurs when the option is exercised and details how to calculate the acquisition value.

In 6 key points

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2017-01-19PublishedPublished 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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