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V2453-25 ·11 December 2025 ·consulta-vinculante Medium impact
Tax

Grant and exercise of a purchase option create two distinct patrimonial changes

A usufructuary asks whether selling a property after a lease with a purchase option would result in a patrimonial loss. The DGT clarifies that granting the option and the subsequent sale are two independent taxable events.

In 6 key points

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2025-12-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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