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V0987-22 ·5 May 2022 ·consulta-vinculante Medium impact
Tax

Taxable base for leasing purchase options is the cost of the asset and the option, excluding financial charges

The inquiry seeks clarification on how to determine the VAT taxable base when a purchase option is exercised in a leasing contract, particularly under the special regime for groups of entities. The DGT rules that exercising the option constitutes a supply of goods and details how to calculate the base according to the applicable regime.

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2022-05-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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