Skip to content
V1961-25 ·16 October 2025 ·consulta-vinculante Medium impact
Tax

In finance lease-backs, no taxable income or asset amortisation is affected

The query asks about the tax treatment of a sale with a finance lease-back. The DGT responds that if the operation is a financing method, no taxable income is generated and asset amortisation is not altered, and the accounting treatment should apply.

In 6 key points

Lifecycle

2025-10-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact