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V0805-26 13 April 2026 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · opción de compra

Public listing of a free purchase option not subject to AJD or onerous transfers tax

The DGT confirms that the public registration of a share purchase option is not subject to onerous transfers tax due to its gratuitous nature, nor to the variable AJD rate as it is not inscribable in the relevant registers.

The question raised

Question posed: Taxation of the notarization of the purchase option contract regarding Transfer Tax and Stamp Duty.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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