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The taxpayer inquires about the tax treatment of income derived from a lease agreement with a call option. The DGT rules that the granting of the option and the subsequent sale of the property are two separate events with distinct tax implications.
Question posed: If the lessee ultimately exercises the purchase option, what would be the tax treatment of the amounts received in the Personal Income Tax.
The granting of the purchase option produces a capital gain at the time of its formalization, which is integrated into the savings tax base. If the option is exercised, the transfer of the property generates a new change in assets. In this second case, the amounts received for the option and the rents paid may be deducted from the transfer value if so agreed, in order to calculate the resulting gain or loss.
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