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V1730-21 ·3 June 2021 ·consulta-vinculante Medium impact
Tax

Taxation of lease-purchase agreements depends on VAT and ITPAJD classification

A query was raised regarding which taxes must be paid when signing a residential lease agreement with an option to purchase. The DGT explains that the application of ITPAJD depends on whether the transaction is subject to or exempt from VAT, and analyses the independence of the lease, option, and exercise agreements.

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2021-06-03PublishedPublished 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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