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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 45 results.
Cannot compel seller to renounce VAT exemption in judicially validated purchase option
V5249-26
Transfer of property via global asset and liability transfer may be considered first delivery and subject to VAT
V5239-26
IVA liability in rental agreements with purchase option and property transfers
V5226-26
Resolución de 19 de marzo de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la negativa emitida por el registrador de la propiedad interino de El Campello respecto de una escritura de opción de compra.
BOE-A-2026-14306
Requisitos de residencia para la exención por reinversión en vivienda habitual
V1595-26
Resolución de 17 de febrero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la negativa de la registradora de la propiedad de Benidorm n.º 3 a inscribir una escritura de opción de compra.
BOE-A-2026-12679
Reinvestment exemption not available if new home purchased outside two-year period
V1249-26
A financial lease property can trigger RIC if it meets used asset or letter C conditions
V1107-26
Return of a vehicle without exercising purchase option incurs no VAT or invoicing obligation
V1057-26
Public listing of a free purchase option not subject to AJD or onerous transfers tax
V0805-26
Transfer of a property after two years of uninterrupted rental is exempt from VAT
V0705-26
No sujeción al IIVTNU en opción de compra de leasing no procede
V0523-26
Resolución de 31 de octubre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación del registrador de la propiedad de Marbella n.º 4, por la que se suspende la inscripción de una escritura de compraventa en ejercicio unilateral de una opción de compra inscrita, por existir anotada, con posterioridad a la inscripción de la escritura de opción, una anotación preventiva de prohibición de disponer ordenada por Juzgado.
BOE-A-2026-4609
The transfer of a commercial premises following an uninterrupted lease of more than two years is considered a second or subsequent delivery, being subject to but exempt from VAT
V0196-26
La concesión de una opción de compra genera una ganancia patrimonial distinta a la venta posterior del inmueble
V2425-25
Grant and exercise of a purchase option create two distinct patrimonial changes
V2453-25
Sale of a property after a lease with option to buy deemed first supply for VAT
V2301-25
Conditions for VAT liability in the transfer of assets by community of property and the status of entrepreneur
V2214-25
Rental with purchase option taxed at 21% VAT (as service) and delivery at 10%
V2139-25
Granting and exercising a purchase option create two distinct patrimonial changes
V1929-25
Commercial property transfer exempt from VAT if rented continuously for over two years
V1867-25
La calificación de un contrato de alquiler con opción de compra como arrendamiento financiero depende de los criterios del PGC
V1557-25
The exemption for reinvestment requires the acquisition of the dwelling; income from a lease-purchase agreement does not count as reinvestment
V1301-25
A purchase option creates two patrimonial changes and may prevent reinvestment exemption
V1046-25
Exercise of a share sale option may be treated as income from work and capital gain
V0789-25
Leasing of equipment is a service and not deductible if the activity is exempt
V0642-25
Purchase option taxed under documented legal acts if all conditions met
V0488-25
Exemption for reinvestment in habitual home possible if conditions met
V0296-25
The transfer of a premises following a lease with an option to purchase may be considered a first supply subject to VAT
V0091-25
The VAT liability of the purchase option depends on whether the transferred elements constitute an autonomous economic unit
V0086-25
La concesión de una opción de compra sobre un inmueble es una prestación de servicios sujeta al IVA al 21%
V2711-23
Leasing companies must withhold IRPF from physical persons, except where exceptions apply
V1602-22
Exercise of a free purchase option deemed work income
V2463-21
Grant of share purchase option for services taxed as employment income
V2464-21
Grant of share purchase option in exchange for services treated as work income upon exercise
V2466-21
El ejercicio de la opción de compra en un arrendamiento financiero puede considerarse entrega de bienes y estar sujeto a IVA
V0924-20
Tratamiento fiscal de rentas en España para un residente en Países Bajos: opción de compra y dividendos
V0039-20
Sujeción al IVA en la entrega de bienes derivada de un contrato de arrendamiento con opción de compra
V0921-19
Rental of housing exempt from VAT except in specific cases
V0158-18
Deduction for rental of habitual home applicable in 2015 under transitional regime
V2658-17
La concesión de una opción de compra sobre un inmueble en España puede tributar en España según el Convenio Hispano-Británico
V2605-16
Requisitos para la aplicación de la inversión del sujeto pasivo en la entrega de bienes inmuebles en garantía
V0076-16
Purchase option in rental contract taxed at 21% VAT and not included in IRPF rental deduction
V0397-15
Capitalisation of credits generates no taxable income or expense for the debtor entity
V2578-14
Fiscal treatment of a lease with purchase option depends on accounting classification and purchase commitment
V2069-14
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