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A query was made regarding the tax treatment of amounts received under a lease with an option to purchase. The DGT clarifies that granting the option and the subsequent sale are two separate events, each with its own tax implications.
Question posed: If the lessee finally exercises the call option, what would be the tax treatment of the amounts received in the Personal Income Tax.
The granting of the call option produces a capital gain at the time of its formalization, which is integrated into the savings tax base. If the option is exercised, the transfer of the real estate generates a new change in assets. If agreed upon, the amounts received for the option and the rents are deducted from the transfer price to calculate the resulting gain or loss, which is also integrated into the savings base.
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