Doctrine by topic · DGT Observatory

Call Option: DGT doctrinal evolution

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

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How the DGT's position has evolved

Stable position Medium confidence 60 rulings · 2014–2026

Current position

The granting of a call option generates a capital gain in the savings tax base at the time of its formalization. The subsequent exercise of the option constitutes a new change in assets that generates a gain or loss. To calculate the latter, the amounts paid for the option and the rents, if so agreed, are deducted from the transfer value.

Automatic analysis was unable to anchor the milestones to the available criteria. The DGT's position appears consistent in the corpus.

Analysis based on 58 of 60 rulings with a stated position. Updated 18 September 2026.

Rulings on this topic

24
V0523-26 5 Mar 2026

No sujeción al IIVTNU en opción de compra de leasing no procede

SG de Tributos Locales
iivtnuarrendamiento financieroopción de compravalor de transmisiónvalor de adquisición TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 104.1TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 104.5
Affects CompanyExpat · Non-residentIndividual
V2453-25 11 Dec 2025

Grant and exercise of a purchase option create two distinct patrimonial changes

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliarioalteración patrimonialopción de comprabase imponible del ahorroganancia patrimonial LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 22.1
Affects CompanyExpat · Non-residentIndividual
V1929-25 15 Oct 2025

Granting and exercising a purchase option create two distinct patrimonial changes

SG de Impuestos sobre la Renta de las Personas Físicas
opción de compraalteración patrimonialrendimientos del capital inmobiliariobase imponible del ahorrovalor de transmisión LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 22.1
Affects CompanyExpat · Non-residentIndividual
V0033-24 13 Feb 2024

Lease agreements with purchase options trigger two distinct changes in assets

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliarioopción de compraalteración patrimonialbase imponible del ahorrotransmisión onerosa LIRPF — Ley 35/2006 del IRPF art. 22.1LIRPF — Ley 35/2006 del IRPF art. 23.1
Affects CompanyExpat · Non-residentIndividual

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