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A property owner enquired about the tax treatment of a lease agreement with a call option, where rental payments were deducted from the final purchase price. The DGT clarifies that the granting of the option and the subsequent sale are separate events subject to different tax treatments.
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 la renta general en el momento de su formalización. El ejercicio de la opción y la posterior transmisión del inmueble representan una segunda alteración patrimonial que genera una ganancia o pérdida en la renta del ahorro. Las rentas de arrendamiento pactadas como entregas a cuenta del precio final se deducirán del valor de transmisión para calcular la ganancia de la venta.
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