Skip to content
V1558-24 ·25 June 2024 ·consulta-vinculante Medium impact
Tax

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

A taxpayer queried the tax treatment of a lease agreement with a call option following the exercise of said option. The DGT ruled that the granting of the option and the subsequent sale are two independent taxable events.

In 6 key points

Lifecycle

2024-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact