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V0528-21 ·9 March 2021 ·consulta-vinculante Medium impact
Tax

Exercise of purchase option triggers IIVTNU and determines acquisition date for IRPF

The inquirer asks whether exercising a purchase option in a financial lease triggers the IIVTNU (Municipal Non-Transferable Property Tax) and which date should be used for the acquisition of the property for IRPF (Personal Income Tax) purposes. The DGT rules that the municipal tax must be settled and that the acquisition date is the date the option is exercised.

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2021-03-09PublishedPublished 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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