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A query was raised regarding whether annual rental payments that are deducted from the final sale price should be taxed under the savings tax base. The Directorate General for Taxes (DGT) has ruled that such income constitutes income from real estate capital.
Cuestión planteada Si las cantidades percibidas anualmente en concepto de alquiler, que se restarán al precio final de la venta de la finca, tributan en la base imponible del ahorro como ocurre con la percepción de las primas satisfechas por el otorgamiento de un contrato de opción de compra (según la Sentencia del Tribunal Supremo 804/2022, de 21 de junio de 2022).
Las rentas derivadas del arrendamiento, aunque se descuenten del precio de la transmisión de la finca si se ejerce la opción de compra, tienen la consideración de rendimientos del capital inmobiliario según el artículo 22.1 de la LIRPF. Estos rendimientos se clasifican como renta general e integran la base imponible general conforme al artículo 48 de la LIRPF.
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