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MEDIUM
FISCAL

Granting and exercising a purchase option create two distinct patrimonial changes

V1929-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1929-25
Published
15 Oct 2025

Summary

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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