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A company seeks clarification on the tax implications of the early exercise of a purchase option within a real estate sale and lease-back transaction. The DGT determines that no income is generated for Corporate Income Tax purposes and that the delivery of the property is subject to but exempt from VAT.
Cuestión planteada Consecuencias fiscales, a efectos del Impuesto sobre Sociedades y del Impuesto sobre el Valor Añadido, del ejercicio anticipado de la opción de compra.
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