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V1141-24 ·23 May 2024 ·consulta-vinculante Medium impact
Tax

Granting and exercising a purchase option result in two distinct changes to assets

A query was made regarding the tax treatment of amounts received under a lease with an option to purchase. The DGT clarifies that granting the option and the subsequent sale are two separate events, each with its own tax implications.

In 6 key points

How it affects those involved

The ruling clarifies the distinction between income from real estate capital and capital gains, ensuring correct tax classification for both the option fee and the final sale.

Lifecycle

2024-05-23PublishedPublished 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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