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A property owner seeks clarification on the tax treatment of a lease agreement with a call option, where the premium and part of the rent are deducted from the final purchase price. The DGT determines that the granting of the option and the subsequent sale are separate taxable events.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas del contrato de arrendamiento con opción de compra referido.
La concesión de la opción de compra constituye una alteración patrimonial que genera una ganancia en el momento de su formalización, tributando como renta general. El ejercicio de la opción y la posterior transmisión del inmueble representan una segunda alteración patrimonial. Para calcular la ganancia o pérdida de la venta, se debe deducir del valor de transmisión el importe de la opción de compra y el porcentaje pactado de las rentas del arrendamiento.
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