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V1835-24 ·1 August 2024 ·consulta-vinculante Medium impact
Tax

Granting a call option and its subsequent exercise 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 ruled that the granting of the option and the subsequent sale are two separate events with distinct tax implications.

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2024-08-01PublishedPublished 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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