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A taxpayer has enquired about the Personal Income Tax (IRPF) treatment of income derived from a lease agreement with a purchase option. The Directorate General for Taxes (DGT) clarifies that the rent constitutes real estate capital income, while the purchase option and the subsequent sale constitute two distinct changes in assets.
Cuestión planteada Tratamiento fiscal en el IRPF del arrendador de las cantidades que perciba en concepto de renta mensual y de opción de compra.
Si el arrendamiento no es actividad económica, las rentas mensuales son rendimientos del capital inmobiliario integrados en la renta general. 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. La posterior transmisión del inmueble por el ejercicio de la opción es una segunda alteración patrimonial, donde el precio de la opción y las rentas de alquiler se descuentan del valor de transmisión si así se pactó.
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