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V2069-14 ·30 July 2014 ·consulta-vinculante Medium impact
Tax

Fiscal treatment of a lease with purchase option depends on accounting classification and purchase commitment

A company asks about the tax treatment in IS, VAT and IRPF of a lease agreement with a purchase option. The DGT states that IS classification depends on whether PGC and legislative criteria are met, while VAT treatment changes from service to goods supply if a purchase commitment exists.

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2014-07-30PublishedPublished 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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