{"id":9040548,"date":"2026-02-25T07:00:05","date_gmt":"2026-02-25T07:00:05","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9040548"},"modified":"2026-02-17T11:53:46","modified_gmt":"2026-02-17T11:53:46","slug":"tax-risks-in-lease-purchase-agreements","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/tax-risks-in-lease-purchase-agreements\/","title":{"rendered":"Tax risks in lease-purchase agreements"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9040548\" class=\"elementor elementor-9040548 elementor-9040546\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9bd2230 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9bd2230\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7bdfea7\" data-id=\"7bdfea7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-490be9a elementor-widget elementor-widget-heading\" data-id=\"490be9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Not all rent-to-own contracts are what they seem. Some, without warning, begin to be taxed as if the purchase had already been made. There are real estate transactions that, even though they are signed as rentals, are scrutinized by the tax authorities and treated as hidden financing. \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aa39486 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aa39486\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a1b957d\" data-id=\"a1b957d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9f98f86 elementor-widget elementor-widget-spacer\" data-id=\"9f98f86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32d34e9 elementor-widget elementor-widget-spacer\" data-id=\"32d34e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bd3a69 elementor-widget elementor-widget-text-editor\" data-id=\"5bd3a69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">In recent months, we have been seeing more real estate transactions structured as rent-to-own, especially when it comes to entire buildings or properties intended for economic activity. On paper, the formula seems convenient: you use the property, pay installments, and after a while, you buy it with a discount for what you have already paid.<\/span><\/p><p><span style=\"font-weight: 400;\">The problem arises when the authorities consider that the purchase is certain from the outset. At that point, what appeared to be a rental begins to be taxed as something very different.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-febfa7e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"febfa7e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-71afdd6\" data-id=\"71afdd6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ac873f8 elementor-widget elementor-widget-spacer\" data-id=\"ac873f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2e065e elementor-widget elementor-widget-heading\" data-id=\"c2e065e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">When the tax authorities say \u201cthis is not a rental\u201d\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f4cd0df elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f4cd0df\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5520580\" data-id=\"5520580\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3bf0da1 elementor-widget elementor-widget-text-editor\" data-id=\"3bf0da1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The Directorate General of Taxes (DGT) has been clear in its binding consultation V1557-25:<\/span><\/p><p><span style=\"font-weight: 400;\">If from the outset there is no reasonable doubt that the purchase option will be exercised, the contract is no longer considered an ordinary rental.<\/span><\/p><p><span style=\"font-weight: 400;\">In these cases, what exists is a financing transaction, even if the contract is called something else. In other words, for the tax authorities, the property is already being purchased from the outset.<\/span><\/p><p><span style=\"font-weight: 400;\">If the final price discounts all the installments and the purchase option is practically decided, the tax risk is high even if the contract says \u201clease.\u201d<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ad76f7 elementor-widget elementor-widget-spacer\" data-id=\"0ad76f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8def553 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8def553\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-16f1e2c\" data-id=\"16f1e2c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-17b5a4f elementor-widget elementor-widget-heading\" data-id=\"17b5a4f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What happens in accounting terms (and why does it affect tax)?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2b96bef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2b96bef\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9bdb5fd\" data-id=\"9bdb5fd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ba89296 elementor-widget elementor-widget-text-editor\" data-id=\"ba89296\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">When the transaction is classified as a finance lease, the company does not record a rental expense, but rather:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An asset on its balance sheet (the building).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A financial liability (the debt assumed).<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">The payments are no longer a \u201cnormal\u201d expense and are broken down into two parts:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interest, which goes to income.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debt amortization, which is not a tax expense.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Continuing to account for the payments as rent when they are not can lead to adjustments, regularizations, and penalties.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2844d7c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2844d7c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c18ed14\" data-id=\"c18ed14\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d6b1b4c elementor-widget elementor-widget-spacer\" data-id=\"d6b1b4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80e646d elementor-widget elementor-widget-heading\" data-id=\"80e646d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Are the payments deductible over the five years?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-22250c8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"22250c8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-87c1cd4\" data-id=\"87c1cd4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-72c44f7 elementor-widget elementor-widget-text-editor\" data-id=\"72c44f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Here is one of the most common mistakes. When the contract is considered financial:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The full payment is not deducted.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Only the following are tax deductible:<\/span><\/li><\/ul><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financial expenses, within their legal limits.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Depreciation of the building, according to tax rules.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">The rest do not reduce the tax, even if it is paid monthly.<\/span><\/p><p><span style=\"font-weight: 400;\">Deducting full payments as rent when the transaction is financial may result in an audit and settlement with surcharges.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9f358dd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9f358dd\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9a756b9\" data-id=\"9a756b9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-22374ed elementor-widget elementor-widget-spacer\" data-id=\"22374ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b70afc8 elementor-widget elementor-widget-heading\" data-id=\"b70afc8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">And when the purchase option is exercised, what happens?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e5878f1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e5878f1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-247d6db\" data-id=\"247d6db\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e5d5296 elementor-widget elementor-widget-text-editor\" data-id=\"e5d5296\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">From a tax point of view, the purchase was already underway. When exercising the option:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No new depreciation begins.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Depreciation of the already recognized building continues.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">For commercial, administrative, or residential buildings, the usual reference is:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Maximum straight-line depreciation of 2% per year, with a long horizon.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">However, this is provided that:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The building is correctly classified.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The depreciation reflects real and justified depreciation.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Not all buildings are depreciated in the same way: land is not depreciated and some elements may require separate treatment.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b5348b elementor-widget elementor-widget-spacer\" data-id=\"4b5348b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-23e3e11 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"23e3e11\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7440f5f\" data-id=\"7440f5f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-12e1f56 elementor-widget elementor-widget-heading\" data-id=\"12e1f56\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What you should review before signing (or before proceeding)\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0a434d1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0a434d1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ecee145\" data-id=\"ecee145\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-60f4484 elementor-widget elementor-widget-text-editor\" data-id=\"60f4484\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">These types of contracts cannot be improvised. Before signing\u2014or even if it has already been signed\u2014it is advisable to analyze:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Whether the purchase option is truly optional.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">How the installments are allocated.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">What impact it has on the balance sheet.<\/span><\/li><\/ul><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Whether the amortization is well planned.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Whether the interest deduction complies with legal limits.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">A poorly structured contract today can affect taxation for the next 20 or 30 years.<\/span><\/p><p><span style=\"font-weight: 400;\">Not every lease with an option to purchase is a lease. When the purchase is almost certain from the outset, the tax authorities treat it as a financed acquisition, with immediate effects on accounting, corporate tax, and tax deductions. The good news is that, if properly planned, the impact can be managed. The bad news is that, if not reviewed in time, it can often be costly.<\/span><\/p><p><span style=\"font-weight: 400;\">Before signing\u2014or if you have already done so\u2014it is a good idea to sit down, review the numbers, and plan. In this type of transaction, being late is often the real mistake.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">For more information, consult our <\/span><a href=\"https:\/\/www.gremicat.es\/en\/tax-and-accounting-advice\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">tax advisor<\/span><span style=\"font-weight: 400;\">.<\/span><\/a><\/p><p><span style=\"font-weight: 400;\">If you find this interesting, please share it on social media. Thank you!<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Not all rent-to-own contracts are what they seem. Some, without warning, start to be taxed as if the purchase had already been made. There are transactions that the tax authorities scrutinize and treat as hidden financing. <\/p>\n","protected":false},"author":1,"featured_media":9040552,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[873],"tags":[],"class_list":["post-9040548","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax risks in lease-purchase agreements - gremicat<\/title>\n<meta name=\"description\" content=\"Not all rent-to-own contracts are what they seem. Some, without warning, start to be taxed as if the purchase had already been made. 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There are transactions that the tax authorities scrutinize and treat as hidden financing.","og_url":"https:\/\/www.gremicat.es\/?p=9040546","og_site_name":"gremicat","article_published_time":"2026-02-25T07:00:05+00:00","og_image":[{"width":2560,"height":1707,"url":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/02\/considering-buying-a-home-investing-in-real-estat-2026-01-05-23-24-32-utc-scaled.jpg","type":"image\/jpeg"}],"author":"gremicat","twitter_card":"summary_large_image","twitter_misc":{"Written by":"gremicat","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.gremicat.es\/?p=9040546#article","isPartOf":{"@id":"https:\/\/www.gremicat.es\/?p=9040546"},"author":{"name":"gremicat","@id":"https:\/\/www.gremicat.es\/#\/schema\/person\/ac1bfa0959d68dd45407bf1627d17534"},"headline":"Tax risks in lease-purchase agreements","datePublished":"2026-02-25T07:00:05+00:00","mainEntityOfPage":{"@id":"https:\/\/www.gremicat.es\/?p=9040546"},"wordCount":710,"publisher":{"@id":"https:\/\/www.gremicat.es\/#organization"},"image":{"@id":"https:\/\/www.gremicat.es\/?p=9040546#primaryimage"},"thumbnailUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/02\/considering-buying-a-home-investing-in-real-estat-2026-01-05-23-24-32-utc-scaled.jpg","articleSection":["Tax"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.gremicat.es\/?p=9040546","url":"https:\/\/www.gremicat.es\/?p=9040546","name":"Tax risks in lease-purchase agreements - gremicat","isPartOf":{"@id":"https:\/\/www.gremicat.es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.gremicat.es\/?p=9040546#primaryimage"},"image":{"@id":"https:\/\/www.gremicat.es\/?p=9040546#primaryimage"},"thumbnailUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/02\/considering-buying-a-home-investing-in-real-estat-2026-01-05-23-24-32-utc-scaled.jpg","datePublished":"2026-02-25T07:00:05+00:00","description":"Not all rent-to-own contracts are what they seem. Some, without warning, start to be taxed as if the purchase had already been made. There are transactions that the tax authorities scrutinize and treat as hidden financing.","inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gremicat.es\/?p=9040546"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.gremicat.es\/?p=9040546#primaryimage","url":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/02\/considering-buying-a-home-investing-in-real-estat-2026-01-05-23-24-32-utc-scaled.jpg","contentUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/02\/considering-buying-a-home-investing-in-real-estat-2026-01-05-23-24-32-utc-scaled.jpg","width":2560,"height":1707,"caption":"Considering buying a home, investing in real estate. 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