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2018 Wealth Tax

4,2,16. P) Contractual options

In this section, the contractual options for which the declarant is the holder must be declared, derived from contracts that entitle a person to your will and within the agreed period or term, you can decide on the improvement of a main contract (usually for sale) with another person that, at the moment, it is linked to the results of this free decision of the holder of the right of option.


The contractual options are valued, in accordance with the provisions of the Property Transfer Tax and Stamp Duty, by the special price agreed and, in the absence of the latter, or if lower, for 5% of the base on which it is settled 100 for the purposes of this Tax, the contracts for which these options are applicable.