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A taxpayer inquired as to when capital gains derived from a property must be declared following the exercise of an option to purchase agreed upon years prior. The Directorate General for Taxes (DGT) ruled that the change in assets occurs when the option is exercised and the sale is finalised.
Cuestión planteada Imputación temporal de la ganancia patrimonial.
El ejercicio de la opción de compra perfecciona la compraventa, lo que constituye la alteración patrimonial. Al no haberse pactado un precio por la concesión de la opción, la ganancia o pérdida patrimonial debe imputarse en el período impositivo en el que se ejerce dicha opción. En este caso, la imputación corresponde al año 2017.
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