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A property owner has requested clarification regarding the taxation of a five-year rent-to-buy contract. The Directorate General for Taxes (DGT) has ruled that the granting of the purchase option and the subsequent sale are two separate events subject to different tax treatments.
Cuestión planteada Tributación en el Impuesto sobre la Renta de las Personas Físicas de la citada operación.
Si el arrendamiento no es actividad económica, las rentas son rendimientos del capital inmobiliario. La concesión de la opción de compra constituye una alteración patrimonial que genera una ganancia en la base general en el momento de su formalización. El ejercicio de la opción y la transmisión del inmueble generan una segunda alteración patrimonial en la base del ahorro, descontando del valor de transmisión las cantidades ya percibidas por la opción y el alquiler si así se pactó.
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