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A taxpayer inquired about the tax treatment of a call option premium, rental income, and the subsequent sale of a property. The DGT ruled that both the premium and the rent constitute general income, whereas the sale generates a capital gain within the savings tax base.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas del consultante de las cantidades percibidas.
Si el arrendamiento no es actividad económica, los alquileres son rendimientos del capital inmobiliario y la prima de opción de compra es una ganancia patrimonial que tributa como renta general en el año de su concesión. La posterior venta del inmueble constituye una segunda alteración patrimonial, donde la prima y los alquileres recibidos se deducen del precio de transmisión para calcular la ganancia o pérdida patrimonial en la base del ahorro.
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