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V0488-25 ·25 March 2025 ·consulta-vinculante Medium impact
Tax

Purchase option taxed under documented legal acts if all conditions met

The DGT confirms that a purchase option on a under-construction property is subject to the tax on documented legal acts only if the document is a public deed, has a valuable object, is not subject to other taxes and is inscribable.

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2025-03-25PublishedPublished 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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