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A taxpayer has enquired about the tax treatment of a call option premium and the reinvestment relief. The DGT clarifies that the call option and the subsequent sale constitute two separate changes in assets.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de la consultante de las cantidades percibidas y posible aplicación de la exención por reinversión en vivienda habitual.
La concesión de la opción de compra produce una ganancia patrimonial que debe imputarse en el periodo en que se formaliza el derecho. La posterior transmisión del inmueble por el ejercicio de la opción genera una nueva alteración patrimonial. En esta segunda fase, la prima y las rentas de alquiler pactadas se descuentan del precio de transmisión para calcular la ganancia o pérdida. La exención por reinversión requiere que ambas viviendas (la transmitida y la adquirida) tengan la consideración de vivienda habitual.
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