Skip to content
MEDIUM
FISCAL

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

V1961-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1961-25
Published
16 Oct 2025

Summary

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 fiscal team reviews your specific situation.

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