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The taxpayer inquired about calculating capital gains from the sale of a property following the exercise of a purchase option, and whether improvements increase the acquisition value. The DGT ruled that the option premium and rent paid are deducted from the transfer value, whereas the security deposit is not. Furthermore, only improvements that increase the property's capacity or useful life increment the acquisition value.
This ruling clarifies the tax treatment of costs associated with lease-to-buy agreements and the specific criteria for capitalising property improvements for tax purposes.
The tax team reviews your specific situation.
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