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2021 Wealth Tax practical guide.

13. Contractual options

Regulations: Art. 23 Wealth Tax Act

This section will include the contractual options for which the declarant is the holder, derived from contracts that entitle a person to your will and within a maximum agreed time, 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 at the agreed special price and, if lower, by 5% 100 on the basis on which contracts for which these options fall under the heading would be settled for the purposes of the Property Transfer Tax and Stamp Duty.