Following the Supreme Court Ruling of 21 June 2022, which declared a change of criteria regarding the attribution of income from the granting of the purchase option present in this type of contracts, determining that it should be recorded as capital gains in the personal income tax savings base at the time of granting the option, our colleague Pablo Gurruchaga has carried out an analysis of the disparity of criteria between the different Tax Administrations.

Link to the document: Residential lease with purchase option. Disparity of criteria between the different Tax Administrations for personal income tax purposes..