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A query was raised regarding whether the premium paid for a call option contract on a plot of land should be declared as a capital gain for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that the granting of the option generates a capital gain that must be taxed as general income in the tax year it is formalised.
Cuestión planteada Si tiene que declarar en 2020 como ganancia patrimonial en el Impuesto sobre la Renta de las Personas Físicas el importe de la prima.
La formalización de la opción de compra produce una ganancia patrimonial al alterar la composición del patrimonio del concedente. Esta ganancia nace en el momento de la concesión y, al no derivar de una transmisión, se clasifica como renta general. El importe será el valor satisfecho (siempre que no sea inferior al valor de mercado) menos los gastos y tributos inherentes. La prima recibida constituirá un menor valor de transmisión para la posterior compraventa del inmueble.
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