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MEDIUM
FISCAL

Purchase option taxed under documented legal acts if all conditions met

V0488-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0488-25
Published
25 Mar 2025

Summary

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.

In 6 key points

Lifecycle

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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