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A property owner seeks clarification on the tax treatment of a call option premium and rental income from a property. The DGT rules that the granting of the call option and the subsequent sale are separate events with different tax treatments.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de la consultante de las cantidades percibidas.
La concesión de la opción de compra constituye una alteración patrimonial que genera una ganancia en la renta general en el momento de su formalización. El ejercicio de la opción y la posterior transmisión del inmueble es una segunda alteración patrimonial que genera una ganancia o pérdida en la base imponible del ahorro. Para calcular la ganancia de la transmisión, se deducirán del precio de venta la prima de opción y las rentas de alquiler previamente percibidas si así se pactó.
What is published here, applied to a company or a specific case. The first meeting is free.
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