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A taxpayer has enquired about the tax treatment of income from a lease agreement with a call option and the applicability of the reinvestment relief. The Directorate General for Taxes (DGT) clarifies that the granting of the call option and the subsequent sale constitute two distinct capital alterations, and that reinvestment relief requires meeting the specific requirements for a principal residence.
This ruling clarifies the distinction between the income derived from an option agreement and the proceeds from a property sale, ensuring taxpayers correctly identify separate taxable events and the strict criteria for reinvestment exemptions.
The tax team reviews your specific situation.
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