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V0552-20 ·9 March 2020 ·consulta-vinculante Medium impact
Tax

Granting and subsequent exercise of a call option result in two distinct changes to assets

A property owner seeks clarification on the tax treatment of a call option premium and rental income from a property. The DGT rules that the granting of the call option and the subsequent sale are separate events with different tax treatments.

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2020-03-09PublishedPublished 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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