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V1929-25 ·15 October 2025 ·consulta-vinculante Medium impact
Tax

Granting and exercising a purchase option create two distinct patrimonial changes

The consultant asks when rental contract payments with a purchase option are taxable. The DGT responds that granting the option constitutes one patrimonial change, while exercising it constitutes a separate one.

In 6 key points

Lifecycle

2025-10-15PublishedPublished 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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