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V0971-19 ·7 May 2019 ·consulta-vinculante Medium impact
Tax

Call option premiums and rent are taxed as general income, while sales are treated as capital gains

A taxpayer inquired about the tax treatment of a call option premium, rental income, and the subsequent sale of a property. The DGT ruled that both the premium and the rent constitute general income, whereas the sale generates a capital gain within the savings tax base.

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2019-05-07PublishedPublished 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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