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V3065-18 ·28 November 2018 ·consulta-vinculante Medium impact
Tax

Lease with an option to purchase generates two distinct capital alterations in Personal Income Tax

A taxpayer inquires about the tax treatment of a lease agreement with an option to purchase and the sale of furniture. The DGT clarifies that the granting of the option and the subsequent sale and purchase are distinct events with separate tax effects.

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2018-11-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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