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The inquirer asks whether exercising a purchase option in a financial lease triggers the IIVTNU (Municipal Non-Transferable Property Tax) and which date should be used for the acquisition of the property for IRPF (Personal Income Tax) purposes. The DGT rules that the municipal tax must be settled and that the acquisition date is the date the option is exercised.
Cuestión planteada Se pregunta si deben tributar por el IIVTNU al realizar la opción de compra y sobre la fecha de adquisición del inmueble a efectos del IRPF.
El ejercicio de la opción de compra constituye una transmisión de la propiedad a título oneroso, lo que genera el hecho imponible del IIVTNU, siendo el transmitente el sujeto pasivo. Para el IRPF, la fecha de adquisición del inmueble es la del ejercicio de la opción de compra, momento en el que se adquiere la propiedad y se incorpora al patrimonio.
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