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A taxpayer has requested clarification on the taxation of a residential property sale via instalments and a lease-purchase agreement. The DGT clarifies that for instalment sales, taxpayers may opt for the proportional imputation of capital gains. Regarding lease-purchase agreements, the DGT specifies that two distinct taxable events arise: the gain from granting the option and the gain from the subsequent sale.
This ruling provides clarity on the timing and method of reporting capital gains and real estate income in complex property transactions, affecting how taxpayers calculate and declare their tax liabilities.
The tax team reviews your specific situation.
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