Doctrine by topic · DGT Observatory

Option Right: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2015–2023

Current position

The granting of a purchase option is a provision of services independent of the subsequent transfer of the real estate. Its tax base is the higher of 5% of the purchase price or the amount paid. For Personal Income Tax (IRPF), the formalization generates a capital gain in the savings base, while the exercise of the option constitutes a second change in assets.

The DGT's position remains constant in qualifying the purchase option as a provision of services and not a delivery of goods. Throughout the rulings, the elements of the tax base and the differentiated tax treatment between the granting of the right and its subsequent exercise have been specified. The doctrine has moved from defining the nature of the service to detailing its integration into the savings tax base and the deduction of amounts in the final transfer.

Turning points

  1. V2821-21

    Specifies that the tax base is the higher of 5% of the total purchase amount or the amount paid.

  2. V2723-23

    Establishes that the granting generates a capital gain in the savings base and allows for the deduction of the option and rental income in the calculation of the gain from the final sale.

Analysis based on 9 of 9 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

9
V2723-23 6 Oct 2023

Granting a call option generates a capital gain independent of the subsequent sale

SG de Impuestos sobre la Renta de las Personas Físicas
arrendamiento con opción de compraganancia patrimonialrendimientos del capital inmobiliarioalteración patrimonialbase imponible del ahorro LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 22.1
Affects CompanyExpat · Non-residentIndividual
V3054-16 1 Jul 2016

Non-UE/European non-residents can choose between national or regional wealth tax rules

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
impuesto sobre el patrimoniono residentederecho de opciónnormativa autonómicaobligación real LIP — Ley 19/1991 del Impuesto sobre el Patrimonio art. disposición adicional cuartaLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

VAT advisoryTalk to the team applying this doctrine daily.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact