Skip to content
V2723-23 ·6 October 2023 ·consulta-vinculante Medium impact
Tax

Granting a call option generates a capital gain independent of the subsequent sale

A query was made regarding the taxation of a lease with an option to purchase and whether the contract requires a public deed. The DGT indicates that the granting of the option and the subsequent sale are two distinct changes in assets.

In 6 key points

Lifecycle

2023-10-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact