Skip to content
MEDIUM
FISCAL

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

V2453-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2453-25
Published
11 Dec 2025

Summary

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

Lifecycle

2025-12-11PublishedPublished 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