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V0119-18 ·23 January 2018 ·consulta-vinculante Medium impact
Tax

Granting a call option generates a capital gain distinct from the subsequent sale

A taxpayer has enquired about the tax treatment of a call option premium and the reinvestment relief. The DGT clarifies that the call option and the subsequent sale constitute two separate changes in assets.

In 6 key points

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2018-01-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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