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V1706-21 ·2 June 2021 ·consulta-vinculante Medium impact
Tax

The granting of a purchase option and its subsequent exercise generate two distinct changes in assets

A taxpayer asks how to tax a lease with a purchase option on a property of which they are a co-owner. The DGT responds that the granting of the option and the subsequent sale are separate taxable events.

Lifecycle

2021-06-02PublishedPublished 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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