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A taxpayer has requested clarification on how to calculate the acquisition value of a property after exercising a purchase option in a financial lease. The Directorate General for Taxes (DGT) has ruled that this value shall consist of the purchase option amount plus any expenses and taxes inherent to the acquisition, excluding interest.
Cuestión planteada Valor de adquisición del citado inmueble a efectos del cálculo de la ganancia o pérdida patrimonial en el IRPF en el caso de una futura transmisión del mismo.
El valor de adquisición del inmueble estará constituido por la suma del importe real satisfecho por la adquisición (el precio de la opción de compra) y los gastos y tributos inherentes a la adquisición, excluidos los intereses. Al no haber estado el inmueble afecto a actividades económicas, no se minorará por amortizaciones.
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