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V2848-14 ·20 October 2014 ·consulta-vinculante Medium impact
Tax

Rental income and purchase options create two distinct capital alterations for Income Tax purposes

A query was made regarding the tax treatment of a lease agreement with an option to purchase. The DGT ruled that granting the option and the subsequent sale are two separate events, and that amounts received for the option or the rent may be deducted from the sale price if so agreed.

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2014-10-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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