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A taxpayer seeks clarification on the tax classification of income derived from a lease agreement with an option to purchase. The DGT determines that the rent constitutes real estate capital income, while the purchase option generates distinct capital gains.
Cuestión planteada 1. Calificación de las rentas que percibirá mensualmente el consultante en concepto de arrendamiento del inmueble.
Las rentas del alquiler, si no son actividad económica, son rendimientos del capital inmobiliario integrados en la renta general. La constitución de la opción de compra es una alteración patrimonial que genera una ganancia o pérdida patrimonial. La posterior transmisión del inmueble por el ejercicio de la opción constituye una segunda alteración patrimonial, donde el precio de la opción se descuenta del valor de transmisión.
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