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A property owner requested clarification regarding the tax treatment of a lease agreement with a purchase option and the deductibility of real estate agency fees. The Directorate General for Taxes (DGT) ruled that the lease constitutes income from real estate capital, and that the purchase option and the subsequent sale are two separate taxable events.
Question posed: Tax treatment of the amounts received under Personal Income Tax (IRPF) for said contract and the possibility of deducting the amount paid to the aforementioned real estate company.
If the lease does not constitute an economic activity, the income is classified as income from real estate capital and real estate management expenses are deductible. The granting of the option to purchase constitutes a first change in assets (gain in the savings tax base) at the time of its formalization. The exercise of the option and the subsequent transfer of the property constitute a second change in assets, where the income and the option premium already paid shall be deducted from the transfer price if so agreed.
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