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The DGT confirms that a purchase option on a under-construction property is subject to the tax on documented legal acts only if the document is a public deed, has a valuable object, is not subject to other taxes and is inscribable.
Question posed: Whether said call option is taxed under the documented legal acts modality of the Transfer Tax and Documented Legal Acts Tax.
For a call option to be taxed under the documented legal acts modality, it must be a public deed, have valuable content, not be subject to Inheritance and Gift Tax or other modalities of ITPAJD, and be registrable in the Registry. The DGT indicates that it is unlikely to be registrable as it concerns an unbuilt and unregistered dwelling. If it were registrable, it would meet the requirements of article 31.2 of the TRLITPAJD; otherwise, it would not be taxed under this modality.
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