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V3162-20 ·22 October 2020 ·consulta-vinculante Medium impact
Tax

The tax base for AJD on leasing purchase options is the amount of said option

A company has requested clarification regarding the tax base for ITP and AJD in a financial leasing contract. The DGT clarifies that, as these operations are subject to VAT, they are not taxed as onerous transfers, but they are subject to Stamp Duty (AJD) if formalised via public deed.

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2020-10-22PublishedPublished 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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