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2018 Wealth Tax

4.2.16. P) Contractual options

In this section, the contractual options whose ownership corresponds to the declarant must be declared, derived from contracts that authorize a person so that, at his discretion and within the agreed period or term, he can decide on the perfection of a main contract (generally a purchase and sale contract). against another person who, for the moment, is bound to bear the results of said free decision of the holder of the right of option.


The contractual options are valued, in accordance with the provisions of the Tax on Property Transfers and Documented Legal Acts, for the agreed special price and, in the absence of this, or if it were lower, for 5 percent of the base on which For the purposes of said Tax, the contracts on which said options fall would be settled.