Skip to content
V0523-26 ·5 March 2026 ·consulta-vinculante Medium impact
Tax

No sujeción al IIVTNU en opción de compra de leasing no procede

The DGT states that the exercise of the purchase option in a financial lease contract is not exempt from IIVTNU because the transmission value to the financial institution is the full amount paid by the lessee, which exceeds the acquisition value.

In 6 key points

How it affects those involved

The purchase option in a financial lease is subject to IIVTNU as the transmission value exceeds the acquisition value.

Lifecycle

2026-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact